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A tax form distributed by the Internal Revenue Service (IRS) for use by U.S. citizens and resident aliens who earned income from sources in the U.S. Virgin Islands. Form 8689 determines what portio[阅读全文:]
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An IRS tax form used by taxpayers to request relief from a tax liability involving a spouse or former spouse. Couples filing a joint tax return both become responsible for the tax obligation, calle[阅读全文:]
摘要: The steps required to propose a new tax law or a change to an existing one. The process involves the President and Congress.
Here is how formal tax legislation works:
1. A tax bi[阅读全文:]
摘要: A tax levied at the state level against businesses and partnerships chartered within that state. In some states, companies with operations in that state may also be liable for the tax even if they are[阅读全文:]
摘要: An arrangement in Australia that eliminates the double taxation of dividends. Dividends are dispersed with tax imputations attached to them. The shareholder is able to reduce the tax paid on the divid[阅读全文:]
摘要: After-tax investment income that is distributed by one U.K. company to another. This income is often distributed in the form of dividends. The idea behind franked income is to prevent double taxation.[阅读全文:]
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Income that is received as a tax-free distribution by one company in the U.K. from another. This income is typically tax-free to the receiving firm and is usually distributed in the form of a divid[阅读全文:]
摘要: A U.K. tax allowance that permits British corporations to claim on eligible plan or machinery purchases. The allowance can only be claimed during the first year of the equipment purchase. The allowanc[阅读全文:]
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Fiscal drag is an economics term referring to a situation where a government's net fiscal position (equal to its spending less any taxation) does not meet the net savings goals of the private econ[阅读全文:]
摘要: A situation where all of the future debt obligations of a government are different from the future income streams. Both of the obligations and the income streams are measured at their respective prese[阅读全文:]