excess deduction
31Registered Retirement Savings Plan — A Registered Retirement Savings Plan or RRSP is an account that provides tax benefits for saving for retirement in Canada. RRSP refers to a provision in the Income Tax Act that allows a person to shelter financial property from income taxes.RRSPs …
32ethics — /eth iks/, n.pl. 1. (used with a sing. or pl. v.) a system of moral principles: the ethics of a culture. 2. the rules of conduct recognized in respect to a particular class of human actions or a particular group, culture, etc.: medical ethics;… …
33Combined 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… …
34Miller v. Commissioner — Miller v. Commissioner, 733 F.2d 399 (6th Cir. 1984) was a case in which the United States Court of Appeals for the Sixth Circuit held that taxpayers are allowed to claim deductions for economic detriments which are a loss and not compensated for …
35Repair Allowance Method — The Repair Allowance Method, also known as the Repair Allowance Safe Harbor, is a proposed regulation to the Internal Revenue Service administrative regulations. This optional method of calculating deductions affects individuals and corporate… …
36Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …
37Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …
38Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …
39Income tax in the Netherlands — In the Netherlands there is an income tax, which since 2001 ( Wet inkomstenbelasting 2001 ) is roughly as follows. The fiscal year is the calendar year. No later than March citizens have to report their income of the previous year. The system… …
40Tax Increase Prevention and Reconciliation Act of 2005 — The Tax Increase Prevention and Reconciliation Act of 2005 (or TIPRA, USPL|109|222, USStat|120|345) was enacted on May 17, 2006. This bill prevents several tax provisions from sunseting in the near future. The two most notable pieces of the bill… …
