- material participation
- существенное участие (активное участие в кредитовании в течение всего года)
English-russian dctionary of contemporary Economics. 2014.
material participation
Смотреть что такое "material participation" в других словарях:
Material Participation Test — A set of criteria that determines whether a taxpayer is a material participant in a business venture. The material participation test will determine whether business income received by the taxpayer is active or passive. According to the IRS, if… … Investment dictionary
Participation inequality — An expression coined by Will Hill of AT T Laboratories and later cited by Jakob Nielsen [http://www.useit.com/alertbox/9708b.html Community is Dead; Long Live Mega Collaboration , Jakob Nielsen s Alertbox for August 15, 1997] The earliest known… … Wikipedia
Online participation — Several motivations lead people to contribute to virtual communities. Various online media (i.e. Blogs, Chat rooms, Electronic mailing lists, Internet forums, Wikis), are becoming ever greater knowledge sharing resources. Many of these… … Wikipedia
Censorship in the United States — According to the Reporters Without Borders Press Freedom Index, the United States is currently ranked 48th in the world in terms of press freedom. [ [http://www.rsf.org/article.php3?id article=24025 Reporters sans frontières Annual Worldwide… … Wikipedia
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
Personal-Service Activity — Any business enterprise with the primary purpose of providing personal services. Personal service activities encompass a wide range of professions, including law, medicine, engineering, design, finance, accounting and even performing arts. As the … Investment dictionary
Active Income — Income for which services have been performed. This includes wages, tips, salaries, commissions and income from businesses in which there is material participation. There are three main categories of income: active income, passive income and… … Investment dictionary
Passive Activity Loss Rules — A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income producing activities in which they are not materially involved. Being… … Investment dictionary
Suspended Loss — A capital loss that cannot be realized in a given tax year due to passive activity limitations. These losses are therefore suspended until they can be netted against passive income in a future tax year. Suspended losses are incurred as a result… … Investment dictionary
passive — As used in law, this term means inactive; permissive; consisting in endurance or submission, rather than action; and in some connections it carries the implication of being subjected to a burden or charge. As to passive debt passive negligence… … Black's law dictionary
Christianity — /kris chee an i tee/, n., pl. Christianities. 1. the Christian religion, including the Catholic, Protestant, and Eastern Orthodox churches. 2. Christian beliefs or practices; Christian quality or character: Christianity mixed with pagan elements; … Universalium
