-
1 taxable gift
гос. фин. облагаемое налогом дарение* (денежные средства или другие активы, при безвозмездной передаче которых одним лицом другому должен быть уплачен налог на дарение; обычно имеются в виду подарки, сделанные сверх установленного необлагаемого налогом минимума)Ant:See: -
2 taxable gift
Большой англо-русский и русско-английский словарь > taxable gift
-
3 taxable gift
Экономика: облагаемый налогом дар -
4 taxable gift
оподатковуваний подарунок; оподатковуваний дар; оподатковувана пожертва -
5 taxable gift
Англо-русский словарь по экономике и финансам > taxable gift
-
6 taxable gift
s.donación imponible, donación gravable. -
7 gift
сущ.1) общ. дарение, дар, подарокSee:2) юр. дарение (безвозмездная передача одной стороной (дарителем) другой стороне (одаряемому) какой-л. вещи в собственность при отсутствии встречной передачи)deed of gift — дарственная, договор дарения
taxable gift — дар, облагаемый налогом
See:3) соц. дар (одна из форм социального обмена, как правило предполагающая взаимность)See:4) общ. дарование, талант5) юр. право давать [дарить, распределять\] (напр., распределять должности)
* * *
подарок: добровольная безвозмездная передача собственности.* * *. . Словарь экономических терминов . -
8 gift
-
9 taxability
сущ.гос. фин. налогооблагаемость, облагаемость налогом (свойство активов или доходов, проявляющееся в том, подлежит ли обложению налогом данный актив (доход), и если подлежит, то в каком размере и на каком уровне государственной власти: местном, региональном, федеральном)table showing state taxability of municipal bond interest — таблица, демонстрирующая налогооблагаемость штатом процентов по муниципальным облигациям
See: -
10 income
n1) доход; заработок, доходы; поступления2) амер. прибыль
- accounting income
- accrued income
- accrued coupon income
- accumulated income
- accumulated taxable income
- active income
- actual income
- additional income
- adjusted income
- adjusted gross income
- after-tax income
- agency income
- aggregate income
- alternative minimum taxable income
- annual income
- assessable income
- average income
- average annual income
- before-tax income
- blocked income
- book income
- business income
- capital income
- cash income
- casual income
- combined income
- commission income
- community property income
- consolidated taxable income
- constant income
- consumer income
- cumulative taxable income
- current income
- declared income
- deferred income
- derivative income
- determinable income
- discretionary income
- disposable income
- disposable personal income
- dividend income
- earned income
- excessive income
- expected income
- export income
- extra income
- extraordinary income
- factor income
- family income
- farm income
- fiduciary accounting income
- financial income
- financial services income
- fixed income
- foregone income
- foreign earned income
- foreign exchange trading income
- foreign source income
- franked income
- gambling income
- gift income
- gross income
- gross national income
- gross operating income
- guaranteed minimum income
- habitual income
- hidden income
- household income
- illegal income
- imputed income
- individual income
- interest income
- interest income on advances to customers
- interest income on commercial loans
- interest income on loans
- investment income
- invisible income
- irregular income
- labour income
- large income
- licensing income
- life income
- low income
- manufacturing income
- marginal income
- minimum income
- miscellaneous income
- money income
- national income
- negative income
- net income
- net income before exemptions
- net income of society
- net income per share
- net capital income
- net interest income
- net operating income
- net operating income before provisions for losses
- nominal income
- noninterest income
- noninterest operating income
- nonoperating income
- nontaxable income
- nontrading income
- notional income
- operating income
- operational income
- ordinary income
- ordinary gross income
- original income
- other income
- ownership incomes
- passive income
- passive activity income
- passive investment income
- per capita income
- per head income
- periodical income
- permanent income
- personal income
- portfolio income
- premium income
- pretax income
- primary income
- private income
- professional income
- projected income
- property income
- psychic income
- real income
- regular income
- relative income
- rent income
- rental income
- rentier income
- residual income
- retained income
- retained taxable income
- retirement income
- sales income
- self-employment income
- separate taxable income
- service income
- settled income
- sheltered income
- social income
- spendable income
- steady income
- supplementary income
- take home income
- taxable income
- tax-exempt income
- tax-exempt interest income
- tax-free income
- total income
- trading income
- transitory income
- undistributed income
- unearned income
- unexpected income
- unreported income
- wage and salary income
- yearly income
- income for the year
- income from affiliates
- income from business
- income from capital
- income from commercial activities
- income from currency transactions
- income from customer transactions
- income from entrepreneurship
- income from finance leases
- income from investment of capital
- income from investments
- income from off-balance-sheet transactions
- income from operations
- income from property
- income from rentals
- income from sales
- income from self-employment
- income from treasury and interbank transactions
- income from work
- income in foreign currency
- income in kind
- income of an enterprise
- income of investment
- incomes of the population
- income on currency operations
- income on securities transactions
- income on trust activities
- income per head
- income and expenditure
- income and expense
- income attributable to gross receipts from foreign trade
- income exempt from taxes
- income generated by
- income liable to tax
- income subject to tax
- accumulate income beyond the reasonable needs of business
- assign income to another person for tax purposes
- boost income
- bring in an income
- compute taxable income
- conceal income from taxation
- declare income
- defer income
- derive income from activities
- detect illegal income
- draw income
- earn income
- ensure income
- exclude income
- gain income
- generate an income
- redistribute the income
- reflect taxable income inaccurately
- report income
- split the income
- tax income
- underreport incomeEnglish-russian dctionary of contemporary Economics > income
-
11 income
1) доход; заработок, доходы; поступления2) амер. прибыль•Income fluctuates over the years. — Доход колеблется из года в год.
-
12 tax-free
прил.гос. фин. не облагаемый налогом, освобожденный от (уплаты) налогов, освобожденный от налогообложения, безналоговый, не подлежащий налогообложению, свободный от налогаа) (о денежных поступлениях, скидках, льготах и любых других доходах, при получении которых не выплачивается налог)See:б) (об активах, доход по которым не облагается налогом)If the trust is one that invests only in tax-free securities, then the income from the trust is also tax-free.
See:в) (о сделках, при проведении которых не возникает налоговых обязательств)See:г) (о лице, получающем или выплачивающем не облагаемые налогом доходы; о лице, вкладывающем средства в активы, доход по которым не облагается налогом)Syn:See: -
13 unified transfer tax
гос. фин., амер. единый налог на трансфер [передачу\]* (введен в1976 г.; заменил собой налог на наследование и налог на дарение; база унифицированного налога на передачу рассчитывается аналогично базе подоходного налога: из брутто-состояния корректируется на размер вычетов и налоговых освобождений, предусмотренных законодательством)Syn:See: -
14 article
n1) пункт, параграф, статья2) договор, соглашение; устав3) статья (в печати)4) предмет; изделие; товар
- advertising article
- branded articles
- choice articles
- competitive article
- complementary articles
- completing articles
- contraband article
- cooperative articles
- deficient article
- domestic articles
- dutiable articles
- exhibited articles
- export articles
- factory-made articles
- fancy articles
- fashion articles
- first-class articles
- fragile articles
- gift article
- high-class article
- high-grade article
- high-quality article
- household articles
- import articles
- imported articles
- industrial articles
- industrialized article
- limited life article
- low-rate articles
- luxury articles
- manufactured articles
- mass-produced articles
- mutually exchanged articles
- mutually supplied articles
- nonconforming articles
- noninfringing article
- operational articles
- orphan article
- partnership articles
- patent article
- patented article
- patentable article
- proprietary article
- saleable articles
- scarce article
- season article
- semifinished article
- serially-produced articles
- shipping articles
- slow-moving articles
- special articles
- special-purpose articles
- specialized article
- sport articles
- standard articles
- standardized articles
- staple articles
- stock articles
- stock-produced articles
- superior article
- tax article
- taxable article
- trade-marked article
- unmarketable article
- unsaleable article
- useful article
- valuable articles
- articles of an agreement
- articles of association
- articles of consumption
- article of a contract
- articles of employment
- articles of expenditure
- articles of exportation
- articles of general consumption
- article of importation
- articles of incorporation
- articles of intrinsic value
- article of manufacture
- articles of mass consumption
- article of merchandise
- articles of partnership
- articles of personal use
- articles of prime necessity
- articles of value
- be out of an article
- be short of an article
- deal in an article
- run out of an articleEnglish-russian dctionary of contemporary Economics > article
-
15 transfer
1. n1) передача2) юр. уступка; передача (права, имущества); цессия3) трансферт; документ о передаче ценной бумаги4) денежный перевод; перечисление денег5) бухг. перенос
- airmail transfer
- banker's transfer
- blank transfer
- cable transfer
- capital transfer
- cash transfer
- cashless transfer of funds
- certified transfer
- compensation-free transfer
- conditional transfer
- cost transfer
- credit transfer
- currency transfer
- data transfer
- electronic transfer of funds
- electronic fund transfer
- generation skipping transfer
- gratuitous transfer
- income transfers
- information transfer
- interbank money transfer
- mail transfer
- money transfer
- patent transfer
- postal transfer
- postal giro transfer
- postal money transfer
- post-office transfer
- profit transfer
- revocable transfer of property
- share transfer
- staff transfer
- stock transfer
- taxable transfer of profits abroad
- technology transfer
- telegraphic transfer
- telephone transfer
- unconditional transfer
- wire transfer
- transfer by bank draft
- transfer by cheque
- transfer by endorsement
- transfer by exchange
- transfer by mail
- transfer by post
- transfer by sale
- transfer by way of gift
- transfer from an account
- transfer in blank
- transfer in foreign currency
- transfer in payment
- transfer into an account
- transfer of an amount
- transfer of authority
- transfer of the balance
- transfer of business
- transfer of capital abroad
- transfer of cargo
- transfer of currency
- transfer of data
- transfer of debentures
- transfer of a debt
- transfer of an entry
- transfer of experience
- transfer of funds
- transfer of information
- transfer of invention rights
- transfer of money
- transfer of money from deposit
- transfer of money on deposit
- transfer of ownership
- transfer of patent rights
- transfer of payment
- transfer of a policy
- transfer of profits
- transfer of profits abroad
- transfer of property rights
- transfer of resources
- transfer of resources to the fund
- transfer of rights
- transfer of shares
- transfer of stocks
- transfer of sums
- transfer of technical documentation
- transfer of technical information
- transfer of technology
- transfer of tenancy
- transfer of title
- transfer through a bank
- transfer to an account
- transfers to the fund of an enterprise
- transfer under a contract
- effect transfer
- make transfer
- pay by transfer2. v1) юр. передавать, уступать2) переводить (деньги); перечислять (суммы)3) бухг. делать перенос
- transfer currency into an accountEnglish-russian dctionary of contemporary Economics > transfer
-
16 article
1) пункт, параграф, статья2) договор, соглашение; устав3) статья (в печати)4) предмет; изделие; товар•
См. также в других словарях:
taxable gift — n. A gift that is subject to taxation. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. taxable gift n. The part of a gift that, after allowable dedu … Law dictionary
taxable — Subject to taxation; liable to be assessed, along with others, for a share in a Something of value, subject to assessment, and to be levied upon and sold for taxes. Williams v. School Dist. No. 32 in County of Fremont, 56 Wyo. 1, 102 P.2d 48, 52 … Black's law dictionary
gift — A voluntary transfer of property to another made gratuitously and without consideration. Bradley v. Bradley, Tex.Civ.App., 540 S.W.2d 504, 511. Essential requisites of gift are capacity of donor, intention of donor to make gift, completed… … Black's law dictionary
gift — A voluntary transfer of property to another made gratuitously and without consideration. Bradley v. Bradley, Tex.Civ.App., 540 S.W.2d 504, 511. Essential requisites of gift are capacity of donor, intention of donor to make gift, completed… … Black's law dictionary
Gift In Trust — An indirect bequest of assets to a beneficiary by means of a special legal and fiduciary arrangement. The purpose of a gift in trust is to avoid taxes on gifts that exceed the annual gift tax exclusion amount. Gift taxes are almost always paid by … Investment dictionary
gift — n 1: an intentional and gratuitous transfer of real or personal property by a donor with legal capacity who actually or constructively delivers the property to the donee with the intent of giving up dominion over the property and investing it in… … Law dictionary
Gift tax in the United States — A gift tax is a tax imposed on the gratuitous transfer of ownership of property.The tax is generally imposed on the donor (the giver) rather than on the recipient. A transfer is completely gratuitous where the donor receives nothing of value in… … Wikipedia
Gift (law) — Property law Part of … Wikipedia
Gift Splitting — A taxation rule that allows a married couple to split a gift s total value as if each contributed half of the amount. Gift splitting allows a couple to increase their total gift tax exemption amount by combining individual allowances. For gift… … Investment dictionary
Gift — Property, money or assets that one person transfers to another while receiving nothing or less than fair market value in return. Under certain circumstances, the IRS collects a tax on gifts. Transfers of money or property that are given freely or … Investment dictionary
taxable transfer — A transfer of property subject to gift tax. See taxable gifts … Ballentine's law dictionary