share of partnership income

share of partnership income
доля в доходе товарищества

English-russian dctionary of contemporary Economics. 2014.

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  • Partnership taxation in the United States — The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified as Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code). Partnerships are flow through entities. Flow… …   Wikipedia

  • Partnership accounting — When two or more individuals engage in an enterprise as co owners, the organization is known as a partnership. This form of organization is popular among personal service enterprises, as well as in the legal and public accounting professions. The …   Wikipedia

  • income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

  • partnership — A business owned by two or more persons that is not organized as a corporation. A voluntary contract between two or more competent persons to place their money, effects, labor, and skill, or some or all of them, in lawful commerce or business,… …   Black's law dictionary

  • Partnership (China) — A partnership in the People s Republic of China is a business entity governed by the [http://www.fdi.gov.cn/pub/FDI EN/Laws/GeneralLawsandRegulations/BasicLaws/P020061018643910006967.pdf Partnership Enterprise Law] passed by order of the… …   Wikipedia

  • Partnership taxation — is the concept of taxing a partnership business entity. Many jurisdictions regulate partnerships and the taxation thereof differently.Common LawMany common law jurisdictions apply a concept called flow through taxation to partnerships.… …   Wikipedia

  • partnership — part·ner·ship n: an association of two or more persons or entities that conduct a business for profit as co owners see also uniform partnership act in the important laws section compare corporation, joint venture, sole pro …   Law dictionary

  • Share Incentive Plan — The Share Incentive Plan (the ‘SIP’) was first introduced in the UK in 2000. SIP s are an HMRC (Her Majesty s Revenue Customs) approved, tax efficient all employee plan, which provides companies with the flexibility to tailor the plan to meet… …   Wikipedia

  • Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… …   Wikipedia

  • Partnership — For the cricket term, see Partnership (cricket). A partnership is an arrangement where parties agree to cooperate to advance their mutual interests.[1] Since humans are social beings, partnerships between individuals, businesses, interest based… …   Wikipedia

  • partnership —    An ongoing business enterprise entered into for profit that is owned by more than one person, each of whom is a partner. A partnership can be created by a formal written agreement (the best idea) or based on an oral agreement or a handshake.… …   Business law dictionary


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