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equitable tax

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См. также в других словарях:

  • equitable recoupment — equitable re·coup·ment n: a doctrine that allows the government to collect a tax or a taxpayer to collect a refund of tax after the running of the statute of limitations for such collection in cases where the statute of limitations creates an… …   Law dictionary

  • equitable — UK US /ˈekwɪtəbl/ adjective FORMAL ► fair to all the people or organizations involved in a situation: »New legislation should ensure fair competition and equitable treatment for all the market players. »an equitable distribution of… …   Financial and business terms

  • Tax Reform Act of 1986 — The U.S. Congress passed the Tax Reform Act (TRA) of 1986, (USStatute|99|514|100|2085|1986|10|22) to simplify the income tax code, broaden the tax base and eliminate many tax shelters and other preferences. Although often referred to as the… …   Wikipedia

  • Tax exemption — A tax exemption is an exemption from all or certain taxes of a state or nation in which part of the taxes that would normally be collected from an individual or an organization are instead foregone.Normally a tax exemption is provided to an… …   Wikipedia

  • equitable recoupment — Rule of the law which diminishes the right of a party invoking legal process to recover a debt, to the extent that he holds money or property of his debtor, to which he has no moral right, and it is ordinarily a defensive remedy going only to… …   Black's law dictionary

  • equitable recoupment — Rule of the law which diminishes the right of a party invoking legal process to recover a debt, to the extent that he holds money or property of his debtor, to which he has no moral right, and it is ordinarily a defensive remedy going only to… …   Black's law dictionary

  • 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

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • property tax — a tax levied on real or personal property. [1800 10] * * * Levy imposed on real estate (land and buildings) and in some jurisdictions on personal property such as automobiles, jewelry, and furniture. Some countries also levy property taxes on… …   Universalium

  • use tax — /yoohs/ a state tax imposed on goods purchased outside a state for which state sales tax has not been paid. * * *       levy on the use or possession of a commodity. Under the principle that the taxpayer should pay according to the benefits… …   Universalium

  • void tax — A tax imposed without basis in law, as where the statute under which it is levied is unconstitutional or so indefinite, uncertain, or inconsistent as to be entirely inoperative. 51 Am J1st Tax § 303. A tax which never had any effect, which never… …   Ballentine's law dictionary

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