to defer income

См. также в других словарях:

• Income Shifting — A strategy of moving a person s income from a high income bracket or tax rate to a lower one. The most common form of income shifting occurs when an individual shifts a portion of their taxable income to their children, in order to take advantage …   Investment dictionary

• defer — I (put off) verb adjourn, arrest, be dilatory, bide, delay, detain, differre, discontinue, extend, file, forbear, forestall, gain time, hesitate, hinder, hold back, hold in abeyance, hold off, hold up, impede, interfere, interrupt, intervene,… …   Law dictionary

• Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States …   Wikipedia

• Deferred Credit — Income that is received by a business but not immediately reported as income. Typically, this is done on income that is not fully earned and, consequently, has yet to be matched with a related expense. Such items include consulting fees,… …   Investment dictionary

• Flamingo Resort, Inc. v. United States — [http://openjurist.org/664/f2d/1387/flamingo resort inc v united states 664 F.2d 1387] (9th Cir. 1982), was a case decided before the United States Court of Appeals for the Ninth Circuit that decided the question of when the right to receive inc …   Wikipedia

• Tax Shield — A reduction in taxable income for an individual or corporation achieved through claiming allowable deductions such as mortgage interest, medical expenses, charitable donations, amortization and depreciation. These deductions reduce taxpayers… …   Investment dictionary

• tax shelter — ☆ tax shelter n. any financial investment made in order to acquire expenses, depreciation allowances, etc. or to defer income, as in an IRA or Keogh plan, so as to reduce one s income tax …   English World dictionary

• Top Hat Plan — A form of retirement plan available only to selected company employees usually key executives. Such plans are different from standard retirement plans in a number of ways: 1) They don t usually offer the same tax benefits of an opt in plan. 2)… …   Investment dictionary

• Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

• Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… …   Wikipedia

• Nonqualified deferred compensation — In the United States, the question whether any compensation plan is qualified or non qualified is primarily a question of taxation under the Internal Revenue Code (IRC). Any business prefers to deduct its expenses from its income, which will… …   Wikipedia