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Itemized Deduction - Law Dictionary Search Results

Home Dictionary Name: itemized deduction

itemized deduction

itemized deduction see deduction ...


itemized deductions

itemized deductions Expenditures that the tax code deems appropriate for reducing adjusted gross income. ...


deduction

deduction 1 : an amount allowed by tax laws to be subtracted from income in order to decrease the amount of income tax due see also Internal Revenue Code in the Important Laws section compare credit, exclusion, exemption busi·ness deduction : a deduction usually taken from gross income that is allowed for losses or expenses attributable to business activities or to activities engaged in for profit charitable deduction : a deduction allowed for a contribution to a charity usually that is qualified under the tax law (as sections 170 and 2055 of the Internal Revenue Code) de·pen·den·cy deduction : a deduction allowed to be taken in a set amount for a qualified dependent (as under sections 151 and 152 of the Internal Revenue Code) itemized deduction : a deduction for a specifically recorded item that is allowed to be taken from adjusted gross income if the total of such deductions exceeds the standard deduction marital deduction 1 : a deduction allowed under th...


Deduction

Deduction, for expenses incurred on account of special packing, turnover tax, octroi and bought-out items was admissible for the period. September 1988 to March 1991, subject to the assessee submitting proof of incurring actual expenses in respect of the above items before the Commissioner (Appeals), CCE v. Akay Cosmetics (P) Ltd., (2005) 3 SCC 764....


adjustment to income

adjustment to income An expense that can be deducted even if the taxpayer does not itemize deductions. ...


itemize

itemize -ized -iz·ing : to list in detail or by particulars [ deductions] ...


itemization

itemization : the act of itemizing ;also : an itemized list ...


item by item

considered one item at a time contrasted with using general rules for groups of items considered by their class...


Itemize

To state in items or by particulars to list each item in a collection under discussion as to itemize the cost of a railroad...


Item

Item [Lat. also], a word used when any article is added to the former.Item, is an entry in an account, Wilson v. First Country Ltd. (CA), (2001) LR 407 (QB).Item, means materials, equipment, and technology, of any description, notified under this Act or any other Act related to relevant activity [Weapons of Mass Destructions and their Delivery System (Prohibition of Unlawful Activities) Act, 2005, s. 4(f)]....


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