- taxable dividends
- дивиденды, подлежащие обложению налогом
Большой англо-русский и русско-английский словарь. 2001.
Большой англо-русский и русско-английский словарь. 2001.
Taxable income — is the portion of income that is the subject of taxation according to the laws that determine what is income and the taxation rate for that income. Generally, taxable income refers to an individual s (or corporation s) gross income, adjusted for… … Wikipedia
taxable — tax‧a‧ble [ˈtæksəbl] adjective TAX if something is taxable, you must pay tax on it: • Money in the account is taxable. • investors who buy taxable bond funds * * * taxable UK US /ˈtæksəbl/ adjective FINANCE, TAX ► taxable earnin … Financial and business terms
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
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
Taxable Event — Any event or transaction that results in a tax consequence for the party who executes the event. Common examples of taxable events for investors include receiving interest and dividends, selling securities for a gain and exercising options.… … Investment dictionary
Taxable Income — The amount of income that is used to calculate an individual’s or a company’s income tax due. Taxable income is generally described as gross income or adjusted gross income minus any deductions, exemptions or other adjustments that… … Investment 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
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
Tennessee — This article is about the U.S. state of Tennessee. For the river, see Tennessee River. For other uses, see Tennessee (disambiguation). State of Tennessee … Wikipedia
taxability — taxable UK US /ˈtæksəbl/ adjective FINANCE, TAX ► taxable earnings, goods, assets, etc. require a particular amount of their value to be paid to the government: »The report shows taxable sales dropped nearly 10%. taxable as sth » Distributions… … Financial and business terms
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia