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nondeductible expenses

См. также в других словарях:

  • Individual Retirement Account — An Individual Retirement Account (or IRA) is a retirement plan account that provides some tax advantages for retirement savings in the United States.Legal basisThe individual retirement account and related vehicles (see Definitions) were created… …   Wikipedia

  • Grynberg v. Commissioner — Taxpayers in the United States often seek to maximize their income and decrease their tax liability by prepaying deductible expenses and taking a deduction earlier rather than in a later tax year. In Grynberg v. Commissioner , the United States… …   Wikipedia

  • INDOPCO, Inc. v. Commissioner — Infobox SCOTUS case Litigants = INDOPCO, Inc. v. Commissioner ArgueDate = November 12 ArgueYear = 1991 DecideDate = February 26 DecideYear = 1992 FullName = INDOPCO, Inc. v. Commissioner of Internal Revenue USVol = 503 USPage = 79 Citation =… …   Wikipedia

  • Clear Business Setting Test — A test for deductibility of business related dining and entertainment expenses. The clear business setting test mandates that there can be no other motive for incurring these expenses except to further the taxpayer s business. For example,… …   Investment dictionary

  • Traditional IRA — A traditional IRA is an individual retirement account (IRA) in the United States. The IRA is held at a custodian institution such as a bank or brokerage, and may be invested in anything that the custodian allows (for instance, a bank may allow… …   Wikipedia

  • Profit Motive — The intent to achieve monetary gain in a transaction or material endeavor. Profit motive can also be construed as the underlying reason why a taxpayer or company participates in business activities of any kind. Profit motive must be determined… …   Investment dictionary

  • Basis — 1. The variation between the spot price of a deliverable commodity and the relative price of the futures contract for the same actual that has the shortest duration until maturity. 2. A security s basis is the purchase price after commissions or… …   Investment dictionary

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