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tax rule

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См. также в других словарях:

  • De Minimis Tax Rule — A rule that states that capital gains tax must be paid on a bond if the bond was purchased at a discount to the face value in excess of a quarter point per year between the time of acquisition and maturity. The reason for the capital gains tax is …   Investment dictionary

  • tax benefit rule — n: a tax rule requiring that if an amount (as of a loss) used as a deduction in a prior taxable year is recovered in a later year it must be included in the gross income for the later year to the extent of the original deduction ◇ If the amount… …   Law dictionary

  • Tax accounting in the United States — U.S. tax accounting refers to accounting for tax purposes in the United States. Unlike most countries, the United States has a comprehensive set of accounting principles for tax purposes, prescribed by tax law, which are separate and distinct… …   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 farming — was originally a Roman practice whereby the burden of tax collection was reassigned by the Roman State to private individuals or groups. In essence, these individuals or groups paid the taxes for a certain area and for a certain period of time,… …   Wikipedia

  • Tax File Number — (TFN) is an 8 or 9 digit number issued by the Australian Taxation Office (ATO) to each taxpayer (individual, company, superannuation fund, partnership or trust) to identify their Australian tax dealings. In the past, individuals received a 9… …   Wikipedia

  • double tax rule — Collections made in taxable year on sales made in prior years, and which had already been taxed in prior years. Hoover Bond Co. v. Denman, C.C. A.Ohio, 59 F.2d 909, 910 …   Black's law dictionary

  • double tax rule — Collections made in taxable year on sales made in prior years, and which had already been taxed in prior years. Hoover Bond Co. v. Denman, C.C. A.Ohio, 59 F.2d 909, 910 …   Black's law dictionary

  • Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States …   Wikipedia

  • Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… …   Wikipedia

  • tax law — Introduction       body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… …   Universalium

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