extend credit | allow credit | grant credit | open a line of credit

credit allowance | credit margin

allowance for bad debt | allowance for credit losses | allowance for doubtful accounts | loan loss allowance | loan loss reserve | loss allowance | provision for bad debts

Rules governing the payment of expenses and allowances to Members | Rules on Members' expenses and allowances | PEAM [Abbr.]

emission allowance [ AA | AAU | assigned amount | assigned amount unit | carbon credit | carbon emission reduction credit | CERC | emission quota ]

allowance for loan impairment | allowance for credit losses | bad loan provision | loan-loss provision

salvage allowance | salvage credit

Solely for purposes of determining other credits allowed under the law of the United States, the credit provided under paragraph 3 shall be allowed after such other credits.

3. In determining the estate tax imposed by the United States on an individual’s estate with respect to property that passes to the surviving spouse of the individual (within the meaning of the law of the United States) and that would qualify for the estate tax marital deduction under the law of the United States if the surviving spouse were a citizen of the United States and all applicable elections were properly made (in this paragraph and in paragraph 4 referred to as “qualifying property”), a non-refundable credit computed in accordance with the provisions of paragraph 4 shall be allowed ...[+++] in addition to the unified credit allowed to the estate under paragraph 2 or under the law of the United States, provided that

(a) The unified credit allowed under paragraph 2 or under the law of the United States (determined without regard to any credit allowed previously with respect to any gift made by the individual), and

Rather, it allows the government to use its discretion to choose the optimal tax credit rates, making sure the charity tax credit is no less than the political tax credit.