- to be entitled to a deduction
- иметь право на вычет
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact … Wikipedia
Above the line deduction — In the United States, an above the line deduction is a term used to describe those deductions which the Internal Revenue Service allows a taxpayer to subtract from his or her gross income. These deductions are set forth in Internal Revenue Code… … Wikipedia
standard deduction — The IRS specified amount by which a taxpayer is entitled to reduce income an alternative to itemizing deductions. Bloomberg Financial Dictionary * * * standard deduction standard deduction ➔ deduction * * * standard deduction UK US noun [C or U]… … Financial and business terms
Charitable contribution deductions in the United States — Charitable contribution deductions for United States Federal Income Tax purposes are defined in section 170(c) of the Internal Revenue Code as contributions to or for the use of certain nonprofit enterprises. See 26 U.S.C. § 170(c).… … Wikipedia
North American Oil Consolidated v. Burnet — Supreme Court of the United States Argued April 20–21, 1932 … Wikipedia
Commissioner v. Idaho Power Co. — Commissioner v. Idaho Power Co. Supreme Court of the United States Argued February 27, 1974 Decided … Wikipedia
Depletion allowance — A term for either (1) a periodic assignment to expense of recorded amounts or (2) an allowable income tax deduction that is related to the exhaustion of mineral reserves. Depletion is included as one of the elements of amortization. When used… … Energy terms
Davis v. United States (1990) — Supreme Court of the United States Argued Monday March 26, 1990 Decided … Wikipedia
charitable contributions — Contributions of money, securities, etc. to organizations engaged in charitable purposes. Such contributions are deductible for tax purposes (subject to various restrictions and ceiling limitations) if made to qualified nonprofit charitable… … Black's law dictionary
charitable contributions — Contributions of money, securities, etc. to organizations engaged in charitable purposes. Such contributions are deductible for tax purposes (subject to various restrictions and ceiling limitations) if made to qualified nonprofit charitable… … Black's law dictionary
disallowance — I noun abjuration, abjurement, censorship, compliance, contradiction, contravention, countermand, declination, defeasance, denial, disaffirmation, disapproval, disavowal, disclaimer, disownment, embargo, interdiction, nonconsent, nonforbiddance,… … Law dictionary