deduction limitation

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• Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact …   Wikipedia

• Itemized deduction — Individual taxpayers in the United States are allowed a choice when preparing their Federal income tax returns. After computing their Adjusted gross income (AGI), taxpayers can itemize their deductions (from a list of allowable items) and… …   Wikipedia

• Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia

• Section 179 depreciation deduction — Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to… …   Wikipedia

• Public Policy Limitation on Deduction for Business Expenses — Brief Introduction: Deduction for Business Expenses Section 162(a) of the Internal Revenue Code allows for taxpayers to deduct ordinary and necessary expenses paid or incurred in carrying on a trade or business from their gross income. [26 U.S.C …   Wikipedia

• Standard deduction — The standard deduction, as defined under United States tax law, is a dollar amount that non itemizers may subtract from their income and is based upon filing status. It is available to US citizens and resident aliens who are individuals, married… …   Wikipedia

• Limits on Depreciation Deduction — Section 280F [http://frwebgate.access.gpo.gov/cgi bin/getdoc.cgi?dbname=browse usc docid=Cite:+26USC280F Sec. 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes] , Internal Revenue …   Wikipedia

• public policy limitation — A concept developed by the courts precluding an income tax deduction for certain expenses related to activities deemed to be contrary to the public welfare. In this connection, Congress has incorporated into the Internal Revenue Code specific… …   Black's law dictionary

• Fichte and Schilling: the Jena period — Daniel Breazeale FROM KANT TO FICHTE An observer of the German philosophical landscape of the 1790s would have surveyed a complex and confusing scene, in which individuals tended to align themselves with particular factions or “schools,”… …   History of philosophy

• LOGIQUE MATHÉMATIQUE — La logique au sens étroit du terme, c’est à dire la logique formelle par opposition à l’épistémologie ou à la théorie de la connaissance, se propose de donner une théorie de l’inférence formellement valide. Elle considère comme valide toute… …   Encyclopédie Universelle

• Corporate tax — Taxation An aspect of fiscal policy …   Wikipedia