- dividends received deduction
- вычет из полученного дивиденда
Большой англо-русский и русско-английский словарь. 2001.
dividends received deduction
Смотреть что такое "dividends received deduction" в других словарях:
Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact … Wikipedia
dividends-received deduction — A corporate tax deduction on income allowed by company A that is in ownership of shares of company B and receives dividends on the shares of company B. Bloomberg Financial Dictionary … Financial and business terms
Dividends Received Deduction - DRD — A tax deduction received by a corporation on the dividends paid to it by companies in which it has an ownership stake. The purpose of this deduction is to soften the consequences of triple taxation. Triple taxation occurs because the company… … Investment dictionary
dividend received deduction — ( DRD) Federal tax law allows a C corporation investing in the stock of other corporations to take a tax deduction for the dividend income received from other corporations. This tax treatment applies to dividends from preferred and convertible… … Financial and business terms
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
Participation exemption — is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares. Background The justification for a participation exemption is to eliminate… … 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
accumulated taxable income — The base upon which the accumulated earnings tax is imposed. Basically, it is the taxable income of the corporation as adjusted for certain items (e.g., the Federal income tax, excess charitable contributions, the dividends received deduction)… … Black's law dictionary
accumulated taxable income — The base upon which the accumulated earnings tax is imposed. Basically, it is the taxable income of the corporation as adjusted for certain items (e.g., the Federal income tax, excess charitable contributions, the dividends received deduction)… … Black's law dictionary
Taxable Preferred Securites — A type of preferred equity security that does not qualify for the dividends received deduction for corporations of typical preferred securities, defined in Section 243 of the Internal Revenue Service (IRS) Code. Taxable preferred securities are… … Investment dictionary
