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preference item

См. также в других словарях:

  • tax preference item — n: an item (as an amount of depreciation) favorable to a taxpayer in the ordinary computation of tax liability that is taxed in the computation of alternative minimum tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Tax Preference Item — A type of income, normally tax free, that may trigger the alternative minimum tax (AMT) for taxpayers. Tax preference items include private activity municipal bond interest, the qualifying exclusion for small business stock and excess intangible… …   Investment dictionary

  • tax preference item — Items that must be included when calculating the alternative minimum tax. Bloomberg Financial Dictionary …   Financial and business terms

  • Personality and Preference Inventory — The Personality and Preference Inventory (PAPI) was originally designed by Dr Max Kostick, Professor of Industrial Psychology at Boston State College, in Massachusetts, USA, in the early 1960s. Kostick’s original goal was to design an instrument… …   Wikipedia

  • Edwards Personal Preference Schedule — The Edwards Personal Preference Schedule (EPPS) is a forced choice, objective, non projective personality inventory, derived from the theory of H. A. Murray, which measures the rating of individuals in fifteen normal needs or motives. On the EPPS …   Wikipedia

  • Parents' Preference Test (PPT) — The Parents’ Preference Test – the PPT (Westh, 2003a, 2003b) – is a parenting style test completed in 2003. Its purpose is to map parents’ notion of their own parenthood, disclosed through central dimensions of parenting styles. The test is a… …   Wikipedia

  • Bluetooth File Exchange — Infobox Software name = Bluetooth File Exchange caption = developer = Apple Computer latest release version = Version 1.7.14 (1.7.14f14) latest release date = March 13, 2007 operating system = Mac OS X genre = File exchange utility license =… …   Wikipedia

  • alternative minimum tax — n: a federal tax that prevents a person or entity (as a corporation) with taxable income from avoiding tax liability and that imposes tax liability in the amount of the excess of the tentative minimum tax over regular tax liability see also tax… …   Law dictionary

  • Double Exempt — The status accorded to municipal bonds for which interest is not subject to taxation at either the federal or state level. In general, most states do not tax residents on interest income arising from tax exempt bonds issued by that state, its… …   Investment dictionary

  • Income Exclusion Rule — A rule that sets aside certain types of income as nontaxable. There are many types of income that qualify under this rule, such as life insurance death benefit proceeds, child support, welfare and municipal bond income. Income that is excluded is …   Investment dictionary

  • Налоговые льготы — (tax preference item) законодательно установленные особые скидки или условия освобождение от налогообложения. В США, например, это скидки на ускоренную амортизацию объекта недвижимости или скидка на истощение недр, которые делаются при исчислении …   Словарь терминов по экспертизе и управлению недвижимостью

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