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Personal holding company
Глоссарий по налогам |
Company, the shares of which are principally owned by or attributed to the taxpayer, and which is set up to receive his investment income.
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Attributed, английский
To be identified as the work of a particular author.
Investment, английский
- Инвестиции; капитальные вложения, см. capital investment
- Инвестиция
- The first process of a siege, in taking measures to seize all the avenues, blocking up the garrison, and preventing relief getting into the place before the arrival of the main army with the siege-train.
- Финансирование; капиталовложение; вклад; инвестиция
- The purchase of stocks, bonds, mutual fund shares, real property, an annuity, collectibles, or other assets, with the expectation of obtaining income or capital gains-or both-in the future.
- A discrete asset or group of assets held for future income, appreciation, or both and tracked separately.
- The creation of more money through the use of capital.
- An item of value purchased for income or capital appreciation. capital investments include equipment, pipes and other fixed assets. financial investments include stocks, bonds, and other securities.
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Presumptive taxation, английский
Concept of taxation according to which income tax is based on "average" income instead of actual income.
Regulated investment company (ric), английский
Company, also known as a mutual fund, formed under us law to make diversified investment with funds provided by investors who receive dividends and capital gains realized by ric.
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