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investment tax credit
in·vest·ment tax cred·it (plural in·vest·ment tax cred·its)


noun 
Definition:
 
capital investment used to reduce tax: the proportion of new capital investment that a company can use to reduce its taxation charge
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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