- tax preference
- "金山词霸2003法学大词典":
税收优惠
English-Chinese law dictionary (法律英汉双解大词典). 2013.
tax preference
Look at other dictionaries:
tax preference item — n: an item (as an amount of depreciation) favorable to a taxpayer in the ordinary computation of tax liability that is taxed in the computation of alternative minimum tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
tax-preference items — n. Those articles that, even though taken as deductions or credits on one s tax return, must nonetheless be considered when computing the taxpayer s alternative minimum tax. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 … Law dictionary
Tax Preference Item — A type of income, normally tax free, that may trigger the alternative minimum tax (AMT) for taxpayers. Tax preference items include private activity municipal bond interest, the qualifying exclusion for small business stock and excess intangible… … Investment dictionary
tax preference items — Certain items which must be considered in calculating a taxpayer s alternative minimum Such items are deducted in arriving at taxable income for regular tax purposes, and added back in arriving at taxable income for alternative minimum tax… … Black's law dictionary
tax preference item — Items that must be included when calculating the alternative minimum tax. Bloomberg Financial Dictionary … Financial and business terms
Tax-Exempt Commercial Paper — An unsecured short term loan, usually issued to finance short term liabilities, that provides the debt holders (bondholders) some level of tax preference on the earnings from their debt investment at a local, state or federal level, or a… … Investment dictionary
preference — noun ADJECTIVE ▪ clear, definite, marked, strong ▪ slight ▪ individual, personal ▪ It s a matter of personal … Collocations dictionary
preference — The right of one person over other persons, to be appointed administrator, for example, the right of a surviving spouse. 31 Am J2d Ex & Ad §§ 50 et seq. A right given to a stockholder of a corporation to subscribe at a stated price for shares of… … Ballentine's law dictionary
TAX GATHERERS — In Jewish history in the period of Roman rule two categories should be distinguished under this heading: (1) mokhesim, farmers general (see publicani), by preference of the equestrian order, and (2) gabba im, their agents employed in collecting… … Encyclopedia of Judaism
Alternative Minimum Tax — (AMT) is part of the Federal income tax system of the United States. There is an AMT for those who owe personal income tax, and another for corporations owing corporate income tax. Only the AMT for those owing personal income tax is described… … Wikipedia
Economic Growth and Tax Relief Reconciliation Act of 2001 — The Economic Growth and Tax Relief Reconciliation Act of 2001 (USPL|107|16, USStat|115|38, June 72001), was a sweeping piece of tax legislation in the United States. It is commonly known by its abbreviation EGTRRA, often pronounced egg tra or egg … Wikipedia
