Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
Tax Preference Item — A type of income, normally tax free, that may trigger the alternative minimum tax (AMT) for taxpayers. Tax preference items include private activity municipal bond interest, the qualifying exclusion for small business stock and excess intangible… … Investment dictionary
tax preference item — Items that must be included when calculating the alternative minimum tax. Bloomberg Financial Dictionary … Financial and business terms
alternative minimum tax — n: a federal tax that prevents a person or entity (as a corporation) with taxable income from avoiding tax liability and that imposes tax liability in the amount of the excess of the tentative minimum tax over regular tax liability see also tax… … Law dictionary
Налоговые льготы — (tax preference item) законодательно установленные особые скидки или условия освобождение от налогообложения. В США, например, это скидки на ускоренную амортизацию объекта недвижимости или скидка на истощение недр, которые делаются при исчислении … Словарь терминов по экспертизе и управлению недвижимостью
Income Exclusion Rule — A rule that sets aside certain types of income as nontaxable. There are many types of income that qualify under this rule, such as life insurance death benefit proceeds, child support, welfare and municipal bond income. Income that is excluded is … Investment dictionary
Double Exempt — The status accorded to municipal bonds for which interest is not subject to taxation at either the federal or state level. In general, most states do not tax residents on interest income arising from tax exempt bonds issued by that state, its… … Investment dictionary
ECONOMIC AFFAIRS — THE PRE MANDATE (LATE OTTOMAN) PERIOD Geography and Borders In September 1923 a new political entity was formally recognized by the international community. Palestine, or Ereẓ Israel as Jews have continued to refer to it for 2,000 years,… … Encyclopedia of Judaism
arts, East Asian — Introduction music and visual and performing arts of China, Korea, and Japan. The literatures of these countries are covered in the articles Chinese literature, Korean literature, and Japanese literature. Some studies of East Asia… … Universalium
Article One of the United States Constitution — United States of America This article is part of the series: United States Constitution Original text of the Constitution Preamble Articles of the Constitution I … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
