revenue procedure

revenue procedure
процедура оформления индивидуального пенсионного счета для его соответствия требованиям Налогового управления США

Большой англо-русский и русско-английский словарь. 2001.

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  • Revenue Procedure — A matter of procedural importance to both taxpayers and the I.R.S. concerning the administration of the tax laws is issued as a Revenue Procedure (abbreviated as Rev.Proc. ). A Revenue Procedure is first published in an Internal Revenue Bulletin… …   Black's law dictionary

  • Revenue Ruling — Revenue Rulings are public administrative rulings by the Internal Revenue Service (IRS) that apply the law to particular factual situations. A revenue ruling can be relied upon by all taxpayers. A taxpayer may, for a fee, seek advice from the IRS …   Wikipedia

  • revenue ruling — n: an official interpretation of a tax law by the Internal Revenue Service that is published to provide guidance esp. to taxpayers and IRS officials Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. revenue ruling …   Law dictionary

  • Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… …   Wikipedia

  • Internal Revenue Code section 355 — Section 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met …   Wikipedia

  • Internal Revenue Service — Infobox Government agency agency name = Internal Revenue Service nativename = IRS abbreviation = IRS logo width = 160px logo caption = seal width = 140px seal caption = formed = July 9, 1953 preceding1 = Bureau of Internal Revenue jurisdiction =… …   Wikipedia

  • Internal Revenue Code — The Internal Revenue Code (or IRC; more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in… …   Wikipedia

  • Department of Revenue and Land Survey (Kerala) — Department of Revenue and Land Survey Bhandra Bhoo Vakkuppu Agency overview Formed 1811 Jurisdiction …   Wikipedia

  • advance clearance procedure — Statutory procedure under which a taxpayer proposing to undertake certain transactions can obtain HM Revenue & Customs confirmation that the transaction proposed will not be challenged under anti avoidance legislation. Related links HM Revenue &… …   Law dictionary

  • HM Revenue & Customs — (HMRC) The UK government department responsible for the administration of UK taxes (other than local authority taxes such as council tax). HMRC was formed on 18 April 2005 by the merger of the Inland Revenue and Customs & Excise. For further… …   Law dictionary

  • HM Revenue and Customs — HM Revenue & Customs (HMRC) The UK government department responsible for the administration of UK taxes (other than local authority taxes such as council tax). HMRC was formed on 18 April 2005 by the merger of the Inland Revenue and Customs &… …   Law dictionary


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