income tax allocation


income tax allocation
распределение налога на прибыль между отчетными периодами

или в рамках одного отчетного периода (США)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • interperiod income tax allocation — An alternative term for *temporary difference …   Auditor's dictionary

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • tax allocation — The allocation of a charge to tax between different sources of income …   Accounting dictionary

  • Comprehensive Tax Allocation — An accounting term that describes a form of interperiod tax allocation, a method of income analysis. It signifies a means of quantifying the net effect of taxation upon all book income transactions within a given period, such as a fiscal year,… …   Investment dictionary

  • Form 8689: Allocation Of Individual Income Tax To The U.S. Virgin Islands — A tax form distributed by the Internal Revenue Service (IRS) for use by U.S. citizens and resident aliens who earned income from sources in the U.S. Virgin Islands. Form 8689 determines what portion of income tax should be allocated to the U.S.… …   Investment dictionary

  • Tax system in China — Taxes provide the most important revenue source for the Government of the People s Republic of China. As the most important source of fiscal revenue, tax is a key economic player of macro economic regulation, and greatly affects China s economic… …   Wikipedia

  • allocation — index allotment, appointment (act of designating), apportionment, appropriation (allotment), assignment (allotment), budget …   Law dictionary

  • Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… …   Wikipedia

  • tax law — Introduction       body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… …   Universalium

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary

  • income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income …   Black's law dictionary