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都别猜了。还是搬个原文吧。
https://www.congress.gov/bill/11 ... A349BD80BDF95C774FF
Quote:
“(3) ELIGIBLE INDIVIDUAL.—The term ‘eligible individual’ means any individual other than—
(A) any nonresident alien individual,
(B) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
(C) an estate or trust.
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