recover a tax
21Special assessment tax — Special assessment is the term used in the United States to designate a unique charge government units can assess against real estate parcels for certain public projects. This charge is levied in a specific geographic area known as a Special… …
22Oklahoma Tax Commission v. United States — Supreme Court of the United States Argued April 9, 1943 Deci …
23advance corporation tax — When a company paid a dividend it also paid a percentage of the amount of the distribution to the Inland Revenue as ACT. The company could then set off the amount of ACT against its liability to mainstream corporation tax. ACT was abolished on… …
24Unlimited Tax Bond — A municipal bond that is backed by the pledge of the issuer (generally a city or municipality) to raise taxes, without limit, to service the debt until it is repaid. Because of this feature, unlimited tax bonds may have higher credit ratings and… …
25recapture — re·cap·ture 1 /ˌrē kap chər/ vt tured, tur·ing 1: to capture again 2: to recover or take (as an excess or gain) by law or agreement; esp: to recover (a tax benefit) by higher or additional taxation of income or property that ceases to qualify for …
26partially exempt — In the context of value added tax (VAT), a taxable person who makes taxable supplies (taxable supply) and exempt supplies (See exempt supply) will be able to recover input tax only to the extent that the input tax is attributable to his taxable… …
27Net Operating Loss - NOL — A period in which a company s allowable tax deductions are greater than its taxable income, resulting in a negative taxable income. This generally occurs when a company has incurred more expenses than revenues during the period. The net operating …
28List of premature obituaries — A premature obituary is an obituary published whose subject is not actually deceased. Such situations have various causes, such as hoaxes or mix ups over names, and usually produce great embarrassment or sometimes more dramatic consequences.… …
29gift aid — A system enabling individuals and companies to donate money to charities and for the charities to recover the tax paid on these donations (thus increasing the value of the donation by 28% in 2005 06). The taxpayer must make a gift aid declaration …
30gift aid — A system enabling individuals and companies to donate money to charities and for the charities to recover the tax paid on these donations (thus increasing the value of the donation by 28% in 2005–06). The taxpayer must make a gift aid declaration …
