- cancellation of a tax
- отмена налога
English-russian accounting dictionary. 2014.
cancellation of a tax
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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
cancellation of indebtedness income — (COD income/CODI) USA If a debt is cancelled or forgiven, other than as a gift or bequest, the debtor generally must include the cancelled amount in gross income for tax purposes (IRC § 61(a)(12)). A debt includes any indebtedness for which the… … Law dictionary
cancellation-of-indebtedness income — (COD income/CODI) USA If a debt is cancelled or forgiven, other than as a gift or bequest, the debtor generally must include the cancelled amount in gross income for tax purposes (IRC § 61(a)(12)). A debt includes any indebtedness for which the… … Law dictionary
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Tax Attribute — A type of loss or tax credit that must be reduced as a result of the exclusion of debt cancellation from a taxpayer s gross income. Tax attributes are adjusted when a taxpayer declares bankruptcy. Tax attributes include net operating losses and… … Investment dictionary
debt — A sum of money due by certain and express agreement. A specified sum of money owing to one person from another, including not only obligation of debtor to pay but right of creditor to receive and enforce payment. State v. Ducey, 25 Ohio App.2d 50 … Black's law dictionary
debt — A sum of money due by certain and express agreement. A specified sum of money owing to one person from another, including not only obligation of debtor to pay but right of creditor to receive and enforce payment. State v. Ducey, 25 Ohio App.2d 50 … Black's law dictionary
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