- tax attributes
- easing of tax rates, lowering of tax payments
English contemporary dictionary. 2014.
English contemporary dictionary. 2014.
Tax consolidation — is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This… … Wikipedia
Tax attribute — The Internal Revenue Code contains a limited number of specific statutory provisions excluding from income economic benefits that would otherwise constitute gross income under the Code. IRC § 108 constitutes one such exclusion. Section 108… … 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
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
Corporate tax — Taxation An aspect of fiscal policy … Wikipedia
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia
Land value tax — Land value taxation (LVT) (or site value taxation) is an ad valorem tax where only the value of land itself is taxed. This ignores buildings, improvements, and personal property. Because of this, LVT is different from other property taxes which… … Wikipedia
Uniformity and jurisdiction in U.S. federal court tax decisions — refers to an ongoing debate spanning many decades about achievement of uniformity and high quality decisions by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax… … Wikipedia
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
Combined reporting — Some jurisdictions permit or require combined reporting or combined or consolidated filing of income tax returns. Such returns include income, deductions, and other items of multiple related corporations, and may compute tax as if such multiple… … Wikipedia