tax deferral
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Tax deferral — refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. In practice, due to the time value of money, paying taxes in future is usually preferable to paying them now.… … Wikipedia
Tax deferral option — The feature of the U.S. Internal Revenue Code that the capital gains tax on an asset is payable only when the gain is realized by selling the asset. The New York Times Financial Glossary … Financial and business terms
tax deferral option — Allowing the capital gains tax on an asset to be payable only when the gain is realized by selling the asset. Bloomberg Financial Dictionary … Financial and business terms
Tax Deferred — Investment earnings such as interest, dividends or capital gains that accumulate tax free until the investor withdraws and takes possession of them. The most common types of tax deferred investments include those in individual retirement accounts … Investment dictionary
deferral — /dɪ fɜ:rəl/ noun a postponement, a putting back to a later date ● tax deferral … Dictionary of banking and finance
Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
Tax Reform Act of 1986 — The U.S. Congress passed the Tax Reform Act (TRA) of 1986, (USStatute|99|514|100|2085|1986|10|22) to simplify the income tax code, broaden the tax base and eliminate many tax shelters and other preferences. Although often referred to as the… … Wikipedia
Tax-Deferred Savings Plan — A savings plan or account that is registered with the government and provides deferral of tax obligations. Tax deferred savings plans may defer taxable income earned within the account either until withdrawal or until a particular date. They are… … Investment dictionary
Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… … Wikipedia
Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
After-Tax Contribution — A contribution made to any designated retirement or any other account after taxes has been deducted from an individual s or companies taxable income. After tax contributions can be made on a tax deferral, and on a non tax deferral basis, pending… … Investment dictionary
