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1 Material Participation
. Regular, substantial, and continuous involvement in a business on the part of either the taxpayer and/or spouse. Allows losses from trades or businesses to be deducted without limitation under the passive loss rules. Applies to S corporations and partnerships. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Material Participation
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2 material participation
существенное участие (активное участие в кредитовании в течение всего года)English-russian dctionary of contemporary Economics > material participation
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3 material participation
участие в кредитовании в течение всего года, существенное участиеEnglish-russian dctionary of diplomacy > material participation
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4 participation
1. n
- alternating participation
- business participation
- collective participation
- combined participation
- direct participation
- equity participation
- financial participation
- foreign participation
- individual participation
- inter-company participation
- joint participation
- large-scale participation
- material participation
- nonrecourse participation
- outsider participation
- renewed participation
- strip participation
- worker's participation in management
- participation in an auction
- participation in construction
- participation in an enterprise
- participation in an exhibition
- participation in financing
- participation in profits
- participation in a project
- participation in a show
- participation in tenders
- participation in tests
- participation in an undertaking
- participation in a venture
- with the participation
- offer participation
- withdraw from participation2. attr.English-russian dctionary of contemporary Economics > participation
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5 participation
участие (в кредите, капитале, проекте); долевое участие• -
6 recapture
1. сущ.1) общ.а) возвращение, восстановлениеб) (то, что возвращено, взято обратно)2) юр. реприз; вторичный захват, вторичное заключение под стражу3) пат. повторное получение прав на товарный знак ( если имеет место превращение товарного знака в видовое понятие)4) эк. условие о возврате (условие контракта, устанавливаемое продавцом, которое дает ему право частично или полностью выкупить обратно проданные активы, напр., ценные бумаги)Syn:See:5) гос. фин. изъятие ранее предоставленных налоговых льгот (ситуация, когда ранее вычитаемые при расчете налогооблагаемого дохода суммы, напр., суммы амортизации или налоговых кредитов, должны быть включены в текущий совокупный доход; в частности, в случае продажи актива выше остаточной стоимости, компания обязана возвратить в бюджет часть амортизации)Mary ceases material participation in year 6, 80 percent of the amount previously excluded will be subject to recapture tax.
See:beneficiary, gross income, tax liability, accelerated depreciation, amortization, tax credit, depreciation, refund2. гл.1) общ. возвратить, восстановить2) гос. фин. возвратить (в бюджет) (о ранее вычитаемых при расчете налогооблагаемого дохода суммах, которые в определенных случаях должны быть прибавлены к текущему доходу)to recapture an investment tax credit — возвратить в бюджет ранее полученную льготу с налогов на инвестиции
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взятие обратно, захват вновь; то, что взято обратно: 1) обратный захват приза; реприз; 2) изъятие правительством ранее предоставленных налоговых льгот, т. е. бенефициары должны вернуть в бюджет часть доходов; 2) = recapture clause.* * *. See Depreciation Recapture, above. . Small Business Taxes & Management 2 . -
7 worker
сущ.1)а) общ. работник, рабочий, исполнитель (выполняющий работу; занятый трудом, работой)municipal worker — муниципальный служащий, работник органов местного самоуправления
clerical worker — конторский [канцелярский\] служащий
day shift worker, day worker — дневной работник, работник дневной смены; сотрудник, работающий в дневную смену
night shift worker, night worker — ночной работник, работник ночной смены; сотрудник, работающий в ночную смену
Syn:See:atypical worker, black-coated worker, by-worker, caseworker, casual worker, child care workers, civilian workers, clerical workers, contingent worker, coworker, co-worker, data entry worker, discouraged worker, displaced worker, experienced worker, extension worker, family worker, farmworker 1), fellow worker, field worker, fixed-term contract worker, floorworker, full-time worker, gainful worker, gaming cage workers, gaming services workers, handicapped worker, home worker, homeworker, home-worker, human services worker, indentured worker 1), independent worker, indirect worker, inexperienced worker, key worker, keyworker, knowledge worker, knowledge-worker, law enforcement workers, leased worker, legal support workers, marginal worker, media and communication workers, minority worker, multiskilled worker, nonmanual worker, non-manual worker, non-worker, office worker, on-call worker, outworker, out-worker, parking enforcement workers, part-time worker, permanent worker, personal appearance workers, pink-collar worker, postal service workers, professional worker, public worker, radio worker, recreation workers, regular worker, religious workers, retail sales workers, salary worker, sales worker, service worker, sheltered worker, short-time worker, social service worker, social worker, social workers, structured task worker, teleworker, temp worker, temporary worker, typical worker, utility worker, wage worker, wageworker, wage-worker, white collar worker, white-collar worker, Workfare worker, involvement of workers, worker buy-out, worker director, worker dislocation, worker displacement, worker mobility, worker representation, workers' coverage, workers' involvement, workers' participation, workers' remittances, Convention (No. 100) concerning Equal Remuneration for Men and Women Workers for Work of Equal Value, Standard Occupational Classification System, World Federation of Scientific Workersб) общ. работник, рабочий; сотрудник (работники, осуществляющие функции преимущественно физического труда, непосредственно занятые в процессе создания материальных ценностей, поддержания в рабочем состоянии машин и механизмов, производственных помещений и пр.)agricultural worker — сельскохозяйственный рабочий, рабочий на ферме
industrial worker — промышленный рабочий, рабочий промышленности
worker in industry — промышленный рабочий, рабочий промышленности
farm worker — сельскохозяйственный рабочий, рабочий на ферме
assembly ( line) worker — рабочий на конвейере, сборщик на конвейере
trained worker — квалифицированный [обученный\] рабочий
transport worker — транспортный работник, работник транспорта
Syn:See:accident-prone worker, affluent worker, aggregate worker, agricultural workers, air transportation workers, assimilated worker, auto worker, autoworker, bindery workers, blue collar worker, blue-collar worker, building cleaning workers, core worker, cutting workers, deferential worker, direct worker, electrical worker, Extraction Workers, face worker, farm family worker, farmworker 2), food preparation workers, food processing workers, foreign worker, funeral service workers, general worker, guest worker, immigrant worker, indentured worker 2), itinerant worker, livestock worker, logging workers, manual worker, maritime worker, material moving workers, metal workers and plastic workers, migrant worker, migratory worker, odd-job worker, painting workers, periphery worker, pest control workers, photographic process workers, piece worker, piece-rate worker, pieceworker, piece-worker, print worker, printing workers, process worker, production worker, productive worker, rail transportation workers, relief worker, seasonal worker, shift worker, shiftworker, shock-worker, steel worker, steel-collar worker, steelworker, task worker, transportation workers, unskilled worker, water transportation workers, woodworker, class of workers, movement of workers, worker injury, worker-hour, workers' comp, workers' compensation, workers' condition, workers' control, workers' cooperative, workers' state COMBS: added worker effect, least preferred co-worker scale, Community Charter of the fundamental social rights of workers, Convention (No. 135) concerning Protection and Facilities to be Afforded to Workers' Representatives in the Undertaking, Sheet Metal Workers Local 28 v. EFOC, Standard Occupational Classification System, United Steel Workers of America v. Weber, Workers' Comp Law, Workers' Compensation Law,2) с.-х., биол. рабочий, работник; рабочее насекомое (о социальных насекомых, напр. муравьях, пчелах, термитах и др., как правило, стерильные особи, выполняющие большую часть работы по постройке жилища, его охране, заботе о потомстве и т.п.) -
8 security
n1) безопасность2) защита, охрана3) обеспечение, гарантия, залог (по ссуде, кредиту)5) поручитель6) обыкн. pl ценные бумаги
- acceptable security
- active securities
- additional security
- adequate security
- agio securities
- ample security
- approved securities
- asset-backed securities
- bearer securities
- bid security
- blue chip securities
- book-entry securities
- cabinet security
- cash security
- certified security
- collateral security
- convertible securities
- corporate securities
- corporate debt securities
- corporation securities
- credit security
- currency security
- dated security
- dated marketable security
- dead security
- debt security
- debtor's security
- defensive securities
- dematerialised security
- derivative security
- digested securities
- discount securities
- dividend-bearing securities
- dual currency security
- economic security
- eligible security
- equitable security
- equity securities
- exempt securities
- financial security
- first-class securities
- fixed income securities
- fixed interest securities
- fixed interest bearing securities
- fixed rate security
- fixed redemption value securities
- fixed yield securities
- floating securities
- foreign securities
- foreign currency securities
- foreign interest payment securities
- forward securities
- free security
- gilt-edged securities
- gold security
- government securities
- graduated securities
- high-grade securities
- high-yield securities
- home securities
- hybrid securities
- industrial securities
- insurer's security
- interest-bearing securities
- international securities
- investment securities
- investment grade securities
- investment trust securities
- irredeemable securities
- job security
- joint security
- listed securities
- loan security
- long securities
- margin securities
- marketable securities
- material security
- medium-dated securities
- mortgage security
- municipal securities
- negotiable securities
- nonmarketable securities
- non-negotiable securities
- off-board securities
- open-faced securities
- outstanding securities
- over-the-counter securities
- paperless security
- participation securities
- performance security
- personal security
- pledged securities
- primary securities
- property security
- public securities
- quoted securities
- real security
- redeemable securities
- registered securities
- regulated securities
- repackaged securities
- residual securities
- restricted securities
- risk-free securities
- seasoned securities
- senior securities
- shared security
- short-dated securities
- social security
- speculative securities
- state securities
- stock exchange securities
- sufficient security
- synthetic security
- tangible security
- tax-exempt securities
- tender security
- treasury securities
- trustee securities
- undated securities
- underlying security
- undigested securities
- unlisted securities
- unquoted securities
- valueless securities
- variable yield securities
- when-issued securities
- wildcat securities
- zero coupon convertible security
- security by mortgage
- security for a claim
- security for credit
- security for a debt
- security for a loan
- security for losses
- security for the payment of money
- security in the form of a bank guarantee
- security of employment
- security of payment
- security on property
- securities to bearer
- against security
- as a security
- on security
- without security
- securities bearing interest
- securities lodged as collateral
- become security
- borrow on security
- delist a security
- deposit securities in custody
- enforce a security
- enhance security
- ensure security
- furnish security
- give security
- give security for a bill
- guarantee security
- lend on security
- lodge securities with a bank
- pawn securities
- pledge securities
- present securities for payment
- provide security
- purchase securities on margin
- put up security
- rate securities
- retire securities
- serve as security
- stand security
- stand security for smb
- suspend a security
- withdraw securities from a depositEnglish-russian dctionary of contemporary Economics > security
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9 security
1) безопасность2) защита, охрана3) обеспечение, гарантия, залог (по ссуде, кредиту)5) pl ценные бумаги• -
10 fonction du sol
функция почвы
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
soil function
The main soil function is participation in the material transformation and migrating processes occurring in the natural environment on which the functioning of ecosystems depends. The most active participants in the occurring processes are microorganisms and invertebrates, whose activity, different variety, complex structure, and abundance accurately reflect the soil type and its characteristics: so they are important indicators of ecological stability. The variety of soil organisms determine its self-regulatory and self-cleaning capacity. (Source: NERIS)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Франко-русский словарь нормативно-технической терминологии > fonction du sol
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11 Bodenfunktion
функция почвы
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
soil function
The main soil function is participation in the material transformation and migrating processes occurring in the natural environment on which the functioning of ecosystems depends. The most active participants in the occurring processes are microorganisms and invertebrates, whose activity, different variety, complex structure, and abundance accurately reflect the soil type and its characteristics: so they are important indicators of ecological stability. The variety of soil organisms determine its self-regulatory and self-cleaning capacity. (Source: NERIS)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Немецко-русский словарь нормативно-технической терминологии > Bodenfunktion
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12 soil function
функция почвы
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[ http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]EN
soil function
The main soil function is participation in the material transformation and migrating processes occurring in the natural environment on which the functioning of ecosystems depends. The most active participants in the occurring processes are microorganisms and invertebrates, whose activity, different variety, complex structure, and abundance accurately reflect the soil type and its characteristics: so they are important indicators of ecological stability. The variety of soil organisms determine its self-regulatory and self-cleaning capacity. (Source: NERIS)
[http://www.eionet.europa.eu/gemet/alphabetic?langcode=en]Тематики
EN
DE
FR
Англо-русский словарь нормативно-технической терминологии > soil function
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