- taxable loss
- Экономика: налогооблагаемый убыток
Универсальный англо-русский словарь. Академик.ру. 2011.
taxable loss
Смотреть что такое "taxable loss" в других словарях:
taxable — tax‧a‧ble [ˈtæksəbl] adjective TAX if something is taxable, you must pay tax on it: • Money in the account is taxable. • investors who buy taxable bond funds * * * taxable UK US /ˈtæksəbl/ adjective FINANCE, TAX ► taxable earnin … Financial and business terms
Taxable Gain — A profit on the sale of an asset that is subject to taxation. Such gains are subject to capital gains tax, under which rate and application differ from country to country and from asset to asset. Taxable gains are generally realized from the sale … Investment dictionary
loss carry-back (carry-forward) — A tax provision that allows operating losses to be used as a tax shield to reduce taxable income in prior and future years. losses can be carried backward for up to three years and forward for up to 15 years under current tax codes. Bloomberg… … Financial and business terms
United Kingdom corporation tax loss relief — rules are complex. United Kingdom corporation tax charges income and gains that fall within certain headings, all of which are defined by statute. Different loss relief rules apply to each separate heading.Case I of Schedule DThis Case covers… … Wikipedia
Casualty loss — A casualty loss is a type of tax loss that is a sudden, unexpected, or unusual event. [IRS Revenue Ruling 79 174] Damage or loss resulting from progressive deterioration of property through a steadily operating cause would not be a casualty loss … Wikipedia
Recognized Loss — When an investment or asset is sold for less than its purchase price. Recognized losses may be reported for income tax purposes and then carried over into future periods. Recognized capital losses can be used for effective tax planning strategies … Investment dictionary
Net 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 … Investment dictionary
disaster loss — If a casualty is sustained in an area designated as a disaster area by the President of the U.S., the casualty is designated a disaster loss. In such an event, the disaster loss may be treated as having occurred in the taxable year immediately… … Black's law dictionary
disaster loss — If a casualty is sustained in an area designated as a disaster area by the President of the U.S., the casualty is designated a disaster loss. In such an event, the disaster loss may be treated as having occurred in the taxable year immediately… … Black's law dictionary
tax loss — noun A loss that can be offset against taxable future profits • • • Main Entry: ↑tax * * * n. Economics a loss that can be offset against taxable profit earned elsewhere or in a different period … Useful english dictionary
Net operating loss — Under U.S. Federal income tax law, a net operating loss (NOL) occurs when certain tax deductible expenses exceed taxable revenues for a taxable year.[1] If a taxpayer is taxed during profitable periods without receiving any tax relief (e.g. a… … Wikipedia
