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apportionment of dividends

См. также в других словарях:

  • Apportionment — This article is about apportionment in law. See also apportionment (politics) The legal term apportionment (French apportionement; Med. Latin apportionamentum; derived from Latin portio , share) means distribution or allotment in proper shares.… …   Wikipedia

  • Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Sixteenth Amendment to the United States Constitution — The Sixteenth Amendment (Amendment XVI) of the United States Constitution was ratified on February 3, 1913. This Amendment overruled Pollock v. Farmers Loan Trust Co. (1895), which greatly limited the Congress s authority to levy an income tax.… …   Wikipedia

  • Taxation in the United States — is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and… …   Wikipedia

  • Pollock v. Farmers' Loan & Trust Co. — Infobox SCOTUS case Litigants=Pollock v. Farmers Loan Trust Co. ArgueDate=March 7 ndash;8 ArgueDateB=11 ndash;13 ArgueYear=1895 DecideDate=April 8 DecideYear=1895 FullName=Pollock v. Farmers Loan and Trust Company USVol=157 USPage=429 Citation=15 …   Wikipedia

  • United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

  • Taxation history of the United States — The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. After independence from Europe the United States collected poll taxes, tariffs, and excise taxes.… …   Wikipedia

  • Combined reporting — Some jurisdictions permit or require combined reporting or combined or consolidated filing of income tax returns. Such returns include income, deductions, and other items of multiple related corporations, and may compute tax as if such multiple… …   Wikipedia

  • Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… …   Wikipedia

  • Eisner v. Macomber — SCOTUSCase Litigants=Eisner v. Macomber ArgueDate=April 16 ArgueYear=1919 ReargueDateA=October 17 ReargueDateB=20 ReargueYear=1919 DecideDate=March 8 DecideYear=1920 FullName=Mark Eisner, as Collector of United States Internal Revenue for the… …   Wikipedia

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

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