tax losses

См. также в других словарях:

• Tax consolidation — is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This… …   Wikipedia

• Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

• Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… …   Wikipedia

• Tax shelter — Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws.In North… …   Wikipedia

• tax loss carry-forward — losses, for tax purposes, that can be carried forward and applied to reduce taxable income in future years. The Tax Reform Act of 1986 imposed stringent restrictions on the use of tax loss carry forwards (Glossary of Common Bankruptcy Terms)… …   Glossary of Bankruptcy

• Tax exempt bond premium laundering — is an alleged practice of U.S. securities firms in the early 2000s to shelter capital gains income by improperly accounting for losses on tax exempt bonds. [http://www.bloomberg.com/apps/news?pid=20601039 refer=columnist mysak sid=a Df5OghyryY]… …   Wikipedia

• tax schedules — Tax forms used to report itemized deductions, dividend and interest income, profit or loss from a business, capital gains and losses, supplemental income and loss, and self employment tax. Bloomberg Financial Dictionary …   Financial and business terms

• tax umbrella — Tax loss carryforwards from previous business losses that form a tax shelter for profits earned in current and future years. Bloomberg Financial Dictionary …   Financial and business terms

• tax loss carryback — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary

• tax loss carryforward — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary

• tax loss carryback, carryforward — A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary