cancellation of a tax

cancellation of a tax
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English-russian accounting dictionary. 2014.

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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

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

  • 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

  • Oriental Development Company — Former type Public Industry International trade Founded 1908 Defunct 1945 Headquarters Tokyo, The …   Wikipedia

  • Surrogatum — is a thing put in the place of another or a substitute. [New Shorter Oxford English Dictionary. 1997. Version 1.0.03] The Surrogatum Principle pertains to a Canadian income tax principle involving a person who suffers harm caused by another and… …   Wikipedia

  • Surayud Chulanont — สุรยุทธ์ จุลานนท์ TCW MPCh MWM PC 24th Prime Minister of Thailand …   Wikipedia

  • 2011 NBA lockout — The 2011 NBA lockout is the fourth lockout in the history of the National Basketball Association (NBA). The owners began the work stoppage at 12:01 am EDT (4:01 am UTC) on July 1, 2011. The main issues dividing the owners and the players are… …   Wikipedia


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