dividends received

dividends received
полученные дивиденды

Специализированный англо-русский словарь бухгалтерских терминов. .

См. также в других словарях:

  • 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

  • Dividends Received Deduction - DRD — A tax deduction received by a corporation on the dividends paid to it by companies in which it has an ownership stake. The purpose of this deduction is to soften the consequences of triple taxation. Triple taxation occurs because the company… …   Investment dictionary

  • dividends-received deduction — A corporate tax deduction on income allowed by company A that is in ownership of shares of company B and receives dividends on the shares of company B. Bloomberg Financial Dictionary …   Financial and business terms

  • Gross Dividends — Similar in concept to gross income, gross dividends are the sum total of all dividends received. Gross dividends include all ordinary dividends that are paid, plus capital gains distributions and nontaxable distributions received by the taxpayer… …   Investment dictionary

  • dividend received deduction — ( DRD) Federal tax law allows a C corporation investing in the stock of other corporations to take a tax deduction for the dividend income received from other corporations. This tax treatment applies to dividends from preferred and convertible… …   Financial and business terms

  • Dividend tax — Taxation An aspect of fiscal policy …   Wikipedia

  • United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …   Black's law dictionary

  • Corporate tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Eisner v. Macomber — SCOTUSCase Litigants=Eisner v. Macomber ArgueDate=April 16 ArgueYear=1919 ReargueDateA=October 17 ReargueDateB=20 ReargueYear=1919 DecideDate=March 8 DecideYear=1920 FullName=Mark Eisner, as Collector of United States Internal Revenue for the… …   Wikipedia


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