income splitting

См. также в других словарях:

• Income splitting — is a method of reducing a family s income tax in a jurisdiction that employs progressive taxation. In situations where one member of a household earns considerably more than another, they will likely be in a higher tax bracket, and thus have to… …   Wikipedia

• income splitting — The right, created by provisions of federal tax laws, given to married couples who file joint returns to have their combined incomes subject to an income tax at a rate equal to that which would be imposed if each had filed a separate return for… …   Law dictionary

• Income Splitting — A tax reduction strategy employed by families living in areas that are subject to bracketed tax regulations. The goal of using an income splitting strategy is to reduce the family s gross tax level, at the expense of some family members paying… …   Investment dictionary

• income splitting — /ˈɪnkʌm splɪtɪŋ/ (say inkum spliting) noun the notional splitting of income between married partners for the purpose of reducing tax liability …  

• income splitting — noun : an assigning of income for purposes of taxation in equal shares to two or more persons (as husband and wife) irrespective of which one actually received the income …   Useful english dictionary

• Splitting — Splitting: Das Fremdwort hat im Deutschen zwei unterschiedliche Bedeutungen: Es bezeichnet zum einen eine»Form der Haushaltsbesteuerung bei Ehegatten«, zum anderen die »Verteilung der Erst und Zweitstimme auf verschiedene Parteien (bei Wahlen)«.… …   Das Herkunftswörterbuch

• 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 — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary

• income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary

• Assignment of income doctrine — The assignment of income doctrine is a judicial doctrine developed in United States case law by courts trying to limit tax evasion. The assignment of income doctrine seeks to preserve the progressive rate structure of the Code by prohibiting the… …   Wikipedia

• split income — Congress, in 1948, enacted new joint tax return legislation and a new set of rates to remove the considerable disparity between tax treatment of married couples in community property and common law states, and thereby to remove the considerable… …   Black's law dictionary