- excess profits tax
- налог на сверхприбыль
Англо-русский словарь экономических терминов. 2001.
excess profits tax
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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
excess profits tax — noun A tax on profits in excess of those for a specified base period or over a rate adopted as a reasonable return on capital • • • Main Entry: ↑excess … Useful english dictionary
Excess profits tax — An excess profits tax is a tax on any profit above a certain amount. A predominantly wartime fiscal instrument, the tax was designed primarily to capture wartime profits that exceeded normal peacetime profits.Fact|date=January 2007 In 1863 the… … Wikipedia
excess-profits tax — /ek ses prof its/ a tax on the profits of a business enterprise in excess of the average profits for a number of base years, or of a specified rate of return on capital. [1910 15] * * * ▪ finance a tax levied on profits in excess of a… … Universalium
Excess Profits Tax — A special tax that is assessed upon income beyond a specified amount, usually in excess of a deemed normal income. Excess profit taxes are primarily imposed on some businesses during a time of war or other emergency, or beyond a certain amount of … Investment dictionary
excess profits tax — tax on the profits of a business enterprise in excess of the average profits for a number of base years, ept (Finance) … English contemporary dictionary
excess-profits tax — noun : a tax imposed especially during war on business profits that are in excess of the average profits over a specified base period, of a specified rate of return on invested capital, or of a specified rate of return on certain military… … Useful english dictionary
excess profits tax — /ˌekses prɒfɪts tæks/ noun a tax on profits which are higher than what is thought to be normal … Dictionary of banking and finance
excess profits tax — A type of income tax based on net income in excess of a certain percentage of the taxpayer s invested capital and imposed at progressive rates. Greenport Basin & Constr. Co. v United States, 260 US 512, 67 L Ed 370, 43 S Ct 183. See invested… … Ballentine's law dictionary
excess profits tax — Additional federal taxes placed on the earnings of a business, used only in time of national emergency such as war. Bloomberg Financial Dictionary … Financial and business terms
