- qualified income
- Общая лексика: условный доход (АД)
Универсальный англо-русский словарь. Академик.ру. 2011.
qualified income
Смотреть что такое "qualified income" в других словарях:
Qualified Production Activities Income — is a class of income which is entitled to favored tax treatment under Section 199 of the United States Internal Revenue Code. [26 U.S.C. 199.] History Former section 114 of the United States Internal Revenue Code excluded extraterritorial income… … Wikipedia
Qualified residence interest — is the most significant exception to the limitations imposed by § 163(h)of the Internal Revenue Code. [Donaldson, Samuel A. Federal Income Taxation of Individuals: Cases, Problems and Materials, 554(2nd Ed. 2007)] Interest Deduction GenerallySec … Wikipedia
Qualified Production Activities Income - QPAI — Income derived from domestic production that qualifies for reduced taxation. More specifically, qualified production activities income is the difference between the manufacturer s domestic gross receipts and aggregate cost of goods and services… … Investment dictionary
qualified institutional buyer — (QIB) Investors eligible to participate in the Rule 144A market under the US Securities Act of 1933. Persons that fall within the specific categories outlined in Rule 144A include institutions that own and invest on a discretionary basis at least … Law dictionary
Qualified Domestic Institutional Investor — Qualified Domestic Institutional Investor, also known as QDII, is a scheme relating to the capital market set up to allow financial institutions to invest in offshore markets such as securities and bonds. Similar to QFII (Qualified Foreign… … Wikipedia
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
Qualified Annuity — An financial product that accepts and grows funds, and is funded with pre tax dollars. Qualified is a descriptor given by the Internal Revenue Service (IRS) to indicate that the qualified annuity may be eligible for tax deduction. When a… … Investment dictionary
Qualified personal residence trust — The following article on personal residence trusts and qualified personal residence trusts is taken from attorney Jacob Stein s treatise on tax planning, with his permission. Residence trusts are used to transfer a grantor’s residence out of the… … Wikipedia
Qualified domestic relations order — A Qualified domestic relations order or QDRO is a legal order subsequent to a divorce or legal separation that splits and changes ownership of a retirement plan to give the divorced spouse their share of the asset or pension plan. QDROs may grant … Wikipedia
Qualified Distribution — Distributions made from a Roth IRA that are tax and penalty free. In order to be a qualified distribution, the following two requirements must be met: 1) It must occur at least five years after the Roth IRA owner established and funded his/her… … Investment dictionary
Qualified Performing Artist Deduction — In United States tax law, certain performing artists are eligible to deduct the expenses incurred in the course of their employment by § 62(a)(2)(B) of the Internal Revenue Code. This is an “above the line” deduction, meaning that it is used… … Wikipedia
