摘要: Any repair-related expenditures incurred during the process of preparing one's home for sale. This type of expense does not include major home improvements such the addition of a new room or swimming[阅读全文:]
摘要: A system that taxes everyone at the same rate, regardless of their income bracket.
Supporters of a flat tax argue that it gives people incentive to earn more, because they wouldn't be p[阅读全文:]
摘要: The amount of income earned from a foreign source that is excludable from domestic taxation. The foreign earned income exclusion can only be claimed by those who meet the foreign residence or physical[阅读全文:]
摘要: An allowance for taxpayers who live and work in a foreign country to exclude any amount that their employer allocates to them to cover housing costs. The exclusion applies regardless of whether the ex[阅读全文:]
摘要: A tariff imposed on Australian residents by their government on asset value gains from offshore holdings. The FIF tax was implemented in 1992 to prevent citizens from deferring the payment of Australi[阅读全文:]
摘要: An IRS tax form completed by taxpayers claiming a charitable contribution exceeding $10,000. Form 8283-V is used if the charitable contribution is an easement on the exterior of a building located in [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:]
摘要: An above-the-line deduction for teachers and other education professionals to compensate for unreimbursed out-of-pocket expenses incurred in the course of their teaching duties. The educator expenses [阅读全文:]
摘要: A non-refundable tax credit available for taxpayers who are aged 65 or over, or who are permanently and totally disabled. The Elderly and Disabled Credit is designed to provide a measure of financial [阅读全文:]
摘要: The federal telephone excise tax is a statutory federal tax on communications services. It is collected from a customer (of a telephone company, for instance) by the entity receiving any payment for f[阅读全文:]