alternative minimum taxable income

alternative minimum taxable income
альтернативный минимальный налогооблагаемый доход

English-russian accounting dictionary. 2014.

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  • Alternative Minimum Tax — (AMT) is part of the Federal income tax system of the United States. There is an AMT for those who owe personal income tax, and another for corporations owing corporate income tax. Only the AMT for those owing personal income tax is described… …   Wikipedia

  • alternative minimum tax — (AMT) The tax imposed on individuals, estates, trusts, and, for tax years beginning after 1986, corporations. The tax is designed to ensure that all taxpayers pay at least a minimum amount of taxes. The AMT rate is a fixed percentage of… …   Black's law dictionary

  • 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

  • Alternative Minimum Tax - AMT — A tax calculation that adds certain tax preference items back into adjusted gross income. Alternative minimum tax (AMT) uses a separate set of rules to calculate taxable income after allowed deductions. Preferential deductions are added back, and …   Investment dictionary

  • Alternative Minimum Tax — /ɔ:lˌlɜ:nətɪv ˌmɪnɪməm tæks/ noun US a federal tax on certain capital gains and other income above normal taxable income. Abbreviation AMT …   Dictionary of banking and finance

  • Income protection insurance — (IPI) is a UK insurance policy paying benefits to policyholders who are incapacitated and hence unable to work due to illness or accident. IPI policies were formerly called Permanent Health Insurance (PHI).Relevant concepts* Incapacity will be… …   Wikipedia

  • 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

  • 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

  • Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Rate schedule (federal income tax) — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Adjusted gross income — Part of a series on Taxation Taxation in the United States …   Wikipedia

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