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Double Taxing
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摘要: A tax law that causes the same earnings to be subjected to taxation twice. A company's income is taxed initially and then the shareholders and investors are taxed on the distributions they receive fr[阅读全文:]

Drawback
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摘要: Any form of tax or tariff that is rebated to the payor. This type of rebate is awarded to importers and exporters who paid tax on goods imported into their home country, and then exported those goods [阅读全文:]

Drought Sale
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摘要: When a farmer is forced to sell more animals than in a typical year because of poor weather conditions. The profits from the livestock sales can be deferred to the following year, even if the proceeds[阅读全文:]

Dual Rate Income Tax
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摘要: An income tax rate structure in which two different tax rates are charged depending on income levels. All income will be taxed at the lower rate up to the cutoff income tax point and all income above [阅读全文:]

Dual-Status Taxpayer
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摘要: A taxpayer that has met the criteria to be both a resident and nonresident alien in a single tax year. The duality of the taxpayer's status pertains only to residence, not citizenship. Only non-U.S. [阅读全文:]

Duty
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摘要: 1. A tax levied on certain goods, services or transactions. Duties are enforceable by law and are imposed on commodities or financial transactions, instead of individuals.

2. The obligation of [阅读全文:]

Dividend Imputation
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摘要: An arrangement in Australia that eliminates the double taxation of dividends.

Double taxation of dividends occurs when both a company and a shareholder pay tax on the same income. The co[阅读全文:]

Dollar-Value LIFO
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摘要: An accounting method used for inventory that follows the last in, first out model. Dollar value LIFO uses this approach with all figures in dollar amounts, rather than in inventory units. It provides [阅读全文:]

Domestic Production Activities Deduction
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摘要: A deduction against income derived from domestic manufacturing activities. The domestic production activities deduction is designed to encourage domestic production and production-related activities. [阅读全文:]

Donor Advised Fund
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摘要: A private fund administered by a third party and created for the purpose of managing charitable donations on behalf of an organization, family, or individual.

Donor advised funds have be[阅读全文:]