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单词 exemption
释义 exemption
 —exemptive,  adj.  
 /ig zemp"sheuhn/,  n.  
  1. the circumstances of a taxpayer, as age or number of dependents, that allow him or her to make certain deductions from taxable income.
  2. the act of exempting.
  3. the state of being exempted; immunity.
 [1400-50; late ME < L exemption- (s. of exemptio) removal. See EXEMPT, -ION]
 Syn. 3. exception. EXEMPTION, IMMUNITY, IMPUNITY imply special privilege or freedom from imposed requirements. EXEMPTION implies release or privileged freedom from some duty, tax, etc.: exemption from military service. IMMUNITY implies freedom from a penalty or from some liability, esp. one that is disagreeable or threatening: immunity from disease. IMPUNITY (limited mainly to the fixed expression with impunity) primarily suggests freedom from punishment: The police force was so inadequate that crimes could be committed with impunity.
 Ant. 3. liability.
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