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Taxable Year - Law Dictionary Search Results

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IRA

account in which a person may deposit up to a stipulated amount each year and that is not taxable until retirement or early withdrawal NOTE: Deposits to an IRA may not be completely or partially deductible from

unified credit

gradually used up over a period of years. The unified credit is phased out once the amount of taxable gifts rises above a certain level. … exceed that period's tax liability, and so the credit may be gradually used up over a period of years. The unified credit is phased out once the amount of taxable gifts rises above a certain level.

Taxable turnover

Matched in: Term Taxable turnover

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trust

credit shelter trust shelter trust NOTE: The purpose of a bypass trust is to reduce the surviving spouse's taxable estate. Such trusts do not qualify for the marital deduction. charitable lead trust [-lēd-] : a trust in … definite beneficiaries and may exist in perpetuity. Clif·ford trust [kli-fərd-] : a grantor trust lasting at least ten years with income payable to a beneficiary and principal reverting to the settlor upon termination NOTE: Prior to the

Net wealth tax

individual or a legal entity (juridical person), while in the case of taxes in the second group, the taxable object itself is deemed liable for the tax, in addition to its owner, so that the tax-payer can … enforceable legal obligation the amount of which is fixed or computable as on December 31, of the tax year.' According to Harvard Law School World Tax Series - Taxation in Sweden - this tax has been levied

Fees

of a manor who is a solicitor, but acts in the character of a steward only, were not taxable under the (English) Solicitors Act, 1843 (6 & 7 Vict. c. 73), s. 37, replaced by (English) Solicitors … the (English) Judicature Act, 1875, and a Treasury Order of July, 1884, a judicial Order of the same year fixing the amount, and see Supreme Court Fees Rules, 1930. The mode of collecting fees in a public

Consideration

the Law of Property Act, 1925, s. 60, which provides that in a voluntary conveyance made after that year a resulting trust will not be implied merely because the property is not conveyed for the use or

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