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allocable amount

См. также в других словарях:

  • at-risk amount — The taxpayer has an amount at risk in a business or investment venture to the extent that it has subjected personal assets to the risks of the business. Typically, the taxpayer s at risk amount includes (1) the amount of money or other property… …   Black's law dictionary

  • at-risk amount — The taxpayer has an amount at risk in a business or investment venture to the extent that it has subjected personal assets to the risks of the business. Typically, the taxpayer s at risk amount includes (1) the amount of money or other property… …   Black's law dictionary

  • Tobacco Master Settlement Agreement — The Tobacco Master Settlement Agreement (MSA) was entered in November 1998, originally between the four largest US tobacco companies and the attorneys general of 46 states. The states settled their Medicaid lawsuits against the tobacco industry… …   Wikipedia

  • Qualified residence interest — is the most significant exception to the limitations imposed by § 163(h)of the Internal Revenue Code. [Donaldson, Samuel A. Federal Income Taxation of Individuals: Cases, Problems and Materials, 554(2nd Ed. 2007)] Interest Deduction GenerallySec …   Wikipedia

  • Commissioner v. Idaho Power Co. — Commissioner v. Idaho Power Co. Supreme Court of the United States Argued February 27, 1974 Decided …   Wikipedia

  • Portugal — • A country on the west side of the Iberian Peninsula Catholic Encyclopedia. Kevin Knight. 2006. Portugal     Portugal     † …   Catholic encyclopedia

  • Warren Jones Co. v. Commissioner of Internal Revenue — Warren Jones Company v. Commissioner of Internal Revenue (524 F.2d 788, 1975 U.S. App. LEXIS 12684; 75 2 U.S. Tax Cas (CCH) P9732; 36 A.F.T.R.2d (RIA) 5954) was a 1975 decision by the United States Court of Appeals for the Ninth… …   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

  • Commissioner v. Boylston Market Association — Commissioner v. Boylston Market Association, 131 F.3d 966 (1st Cir. 1942) Contents 1 Issues 2 Facts 3 Analysis 4 References Issues Whether a …   Wikipedia

  • China Employment Law — The China Employment Law 2008 is a statute which regulates the contract of employment among workers in China. It was introduced on 1 January 2008.Text from the Actcquote|Effective January 1, 2008 The following is an translated copy of the… …   Wikipedia

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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