- undistributed profits
- нераспределенные прибыли
Большой англо-русский и русско-английский словарь. 2001.
undistributed profits
Смотреть что такое "undistributed profits" в других словарях:
Undistributed profits — or returned earnings as they may be called is the portion of profits that some firms keep. These profits are usually reinvested into the business to expand or kept to maintain dividends when profits fluctuate or for tax liabilities Social… … Wikipedia
Undistributed profits tax — The Undistributed Profits Tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression . The UP Tax was a revenue program for FDR s New Deal. The act was… … Wikipedia
undistributed profits — See undivided profits … Ballentine's law dictionary
undistributed — UK US /ˌʌndɪˈstrɪbjʊtɪd/ adjective ACCOUNTING, FINANCE ► used to describe the part of a company s profits that it has kept rather than paid to shareholders: undistributed earnings/profit »The Chancellor is considering changes to the tax treatment … Financial and business terms
excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… … Black's law dictionary
excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… … Black's law dictionary
undivided profits — Profits which have not been distributed as dividends or set aside as surplus. Current undistributed earnings. Edwards v. Douglas, 269 U.S. 204, 46 S.Ct. 85, 89, 70 L.Ed. 235 … Black's law dictionary
НАЛОГИ НА НЕРАСПРЕДЕЛЕННУЮ ПРИБЫЛЬ — UNDISTRIBUTED PROFITS TAXESНалог, наложенный на нераспределенную прибыль или доход определенных корпораций, когда такая прибыль или доход достигают предписанного уровня. Цель налога состоит в том, чтобы предотвратить формирование корпорации с… … Энциклопедия банковского дела и финансов
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid … Black's law dictionary
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
