taxable entity

См. также в других словарях:

• taxable income — n: income that is subject to taxation and is characterized by the accrual of some gain or benefit to the taxpayer; specif: the total amount of income remaining as the basis of taxation for a given period after all allowable deductions have been… …   Law dictionary

• taxable person — In the context of value added tax (VAT), a supplier who has made supplies over the past 12 months exceeding (or there are reasonable grounds for believing that such value will exceed in the next month) the registration limit. A taxable person… …   Law dictionary

• Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… …   Wikipedia

• taxable — Subject to taxation; liable to be assessed, along with others, for a share in a Something of value, subject to assessment, and to be levied upon and sold for taxes. Williams v. School Dist. No. 32 in County of Fremont, 56 Wyo. 1, 102 P.2d 48, 52 …   Black's law dictionary

• Taxable Income — The amount of income that is used to calculate an individual’s or a company’s income tax due. Taxable income is generally described as gross income or adjusted gross income minus any deductions, exemptions or other adjustments that… …   Investment dictionary

• Unrelated Business Taxable Income - UBTI — Income regularly generated by a tax exempt entity by means of taxable activities. This income is not related to the main function of the entity, but is needed to generate a small portion of income. If an investor holds an Individual Retirement… …   Investment dictionary

• tax exempt entity — USA An entity that is generally exempt from paying federal and state taxes. The entity generally must apply for a federal and state determination that it is exempt from taxes. Certain income of a tax exempt entity may still be subject to tax,… …   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

• Income tax in Australia — Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. Income received by individuals is taxed at progressive rates. Income derived …   Wikipedia

• Limited liability company — This article is about a U.S. specific business entity form. For limited liability companies in the United Kingdom, see Limited company. For a general discussion of entities with limited liability, see Corporation …   Wikipedia

• Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States …   Wikipedia