摘要:
An appraisal document that is created, signed and dated by a qualified appraiser and meets the requirements set forth by the Internal Revenue Service (IRS). A qualified appraisal is made no sooner [阅读全文:]
摘要: A written tally of all of a taxpayer's personal property. This inventory will also denote how much was paid for each item and when, along with each item's current market value. Property inventories [阅读全文:]
摘要: An income tax that takes the same percentage of income from everyone regardless of how much (or little) an individual earns.
The US and Canada do not use this system. It is quite controv[阅读全文:]
摘要: A Canadian tax deduction relating to taxes that are paid or payable on regular or self-employed income. The Provincial Parental Insurance Plan (PPIP) gives maternity, paternity, parental and adoption [阅读全文:]
摘要: The level of income that is used to determine whether a taxpayer is liable for tax on his or her Social Security benefits, and by how much. Provisional income is calculated by making certain adjustmen[阅读全文:]
摘要: A tax on lobbying and/or political expenses that exceed an allowable amount set by the IRS.
For example, political activists whose expenditures associated with attempting to influence th[阅读全文:]
摘要: This type of bond is used by municipalities to finance public works facilities and improvements. However, the vast majority of the benefit provided by the project being financed by a public purpose bo[阅读全文:]
摘要: The primary location that a person inhabits. It doesn't matter whether it is a house, apartment, trailer or boat, as long as it is where you live most of the time.
You can usually avoid[阅读全文:]
摘要: A charitable organization that, while serving a good cause, does not qualify as a public charity by government standards. A private foundation is a nonprofit organization which is usually created via [阅读全文:]
摘要: An interpretation of statute or administrative rules and their application to a particular set of facts or circumstances. The private letter ruling addresses unusual or complex questions pertaining to[阅读全文:]