undistributed income

undistributed income
нераспределенный доход (деньги, получаемые от процентов или дивидендов)

English-russian dctionary of contemporary Economics. 2014.

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  • Income Tax Assessment Act 1936 — is an act of the Parliament of Australia. It s one of the main statutes under which income tax is calculated. The act is gradually being rewritten into the Income Tax Assessment Act 1997, and new matters are generally now added to the 1997… …   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

  • Undistributed profits tax — The Undistributed Profits Tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression . The UP Tax was a revenue program for FDR s New Deal. The act was… …   Wikipedia

  • National Income and Product Accounts — The National Income and Product Accounts (NIPA) are part of the national accounts of the United States. They are produced by the Bureau of Economic Analysis of the Department of Commerce. They are one of the main sources of data on general… …   Wikipedia

  • Gross Domestic Income - GDI — The sum of all income earned while producing goods and services within a nation s borders. Gross domestic income (GDI) is a lesser known calculation stat used by the Federal Reserve to gauge economic activity based on income. It differs from… …   Investment dictionary

  • previously taxed income — (PTI) Before the Subchapter S Revision Act of 1982, the undistributed taxable income of an S corporation was taxed to the shareholders as of the last day of the corporation s tax year and usually could be withdrawn by the shareholders without tax …   Black's law dictionary

  • Controlled Foreign Corporation — Taxation An aspect of fiscal policy …   Wikipedia

  • personal — Appertaining to the person; belonging to an individual; limited to the person; having the nature or partaking of the qualities of human beings, or of movable property. In re Steimes Estate, 150 Misc. 279, 270 N.Y.S. 339. As to personal action… …   Black's law dictionary

  • Passive Foreign Investment Company - PFIC — A foreign based corporation that has one of the following attributes: 1. At least 75% of the corporation s income is considered passive , which is based on investments rather than standard operating business. 2. At least 50% of the company s… …   Investment dictionary

  • tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid …   Black's law dictionary

  • United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia


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