英和和英

語源

From pre- +‎ tax.

形容詞

pretax (not comparable)

1. Before the payment of taxes.
   • 2012 July 31, Walter Updegrave, “'Should I convert my IRA into a Roth?'”, in CNN Money‎:

     But you wouldn't just owe tax on the funds you're converting; you'd also have to take the pretax contributions and gains in all your non-Roth IRAs into account.

動詞

pretax (third-person singular simple present pretaxes, present participle pretaxing, simple past and past participle pretaxed)

1. To tax before the action being taxed occurs.
   • 1997, Canada. Parliament. House of Commons, House of Commons Debates, Official Report:

     It is the motion that says let us rescind this part that pretaxes breaking the law or that causes me to pay the penalty for other people breaking the law . Let us rescind that. If all members vote in favour of that it will pass and we […]

   • 2012, Alan D. Viard, Robert Carroll, Progressive Consumption Taxation: The X-Tax Revisited, page 149:

     Although cash flows arising after the sale to the nonprofit are not taxed when they arise, that result is perfectly appropriate because the cash flows were pretaxed (in expected present value) at the time of the sale.

アナグラム

• rex-pat