recapture of deferred taxes

См. также в других словарях:

• recapture — re·cap·ture 1 /ˌrē kap chər/ vt tured, tur·ing 1: to capture again 2: to recover or take (as an excess or gain) by law or agreement; esp: to recover (a tax benefit) by higher or additional taxation of income or property that ceases to qualify for …   Law dictionary

• Private annuity trust — A private annuity trust (PAT) enables the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale. A PAT can… …   Wikipedia

• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

• Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

• Annuity (US financial products) — In the U.S. an annuity contract is created when an individual gives a life insurance company money which may grow on a tax deferred basis and then can be distributed back to the owner in several ways. The defining characteristic of all annuity… …   Wikipedia

• FairTax — Part of a series on Taxation Taxation in the United States …   Wikipedia

• France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… …   Universalium

• United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

• History of the Jews in Hungary — concerns the Jews of Hungary and of Hungarian origins. Jews have been a present community in Hungary since at least the 11th Century (with earlier references to Jews in Hungary existing), struggling against discrimination throughout the Middle… …   Wikipedia

• New York City — City (pop., 2000: 8,008,278), southeastern New York, at the mouth of the Hudson River. The largest city in the U.S. and an important seaport, it consists of five boroughs: the Bronx, Brooklyn, Manhattan, Queens, and Staten Island. The site of a… …   Universalium