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T Dictionary

Tax return

Tax return, means an income-tax form on which a person or entity reports income, deductions, and exemptions, and on which tax liability is calculated, Black's Law Dictionary, 7th Edn., p. 1475....


tax roll

tax roll : a record of the properties in a taxing district that includes the taxes due and paid on each property and is sometimes combined with a record of assessed values ...


tax sale

tax sale see sale ...


tax sale certificate

tax sale certificate : tax certificate ...


tax shelter

tax shelter : an entity (as a partnership) or investment plan or arrangement whose principal purpose is the avoidance or evasion of income tax ;also : an interest offered or purchased on the premise that it will provide favorable tax consequences [purchased limited partnership tax shelters] ...


Tax situs

Tax situs, means a State or jurisdiction that has a substantial connection with assets that are subject to taxation, Black's Law Dictionary, 7th Edn., p. 1475...


tax stamp

tax stamp : a stamp affixed to an item as evidence that a tax on it has been paid ;esp : one that the dealer of a controlled substance is required to purchase by payment of a tax according to a state law [an additional count of failure to purchase a tax stamp] ...


Tax stradle rule

Tax stradle rule, means the rule that a tax-payer may not defer on tax liability by investing a short-term capital gain in a commodities for future option i.e., investment vehicles whose values formerly did not have to be recorded at the end of the year, to create the appearance of a loss in the current tax year, Black's Law Dictionary, 7th Edn., p. 1475.Means good other than those specified in Sch. A. [West Bengal Value Added Tax Act, 2003, s. 2(47)]...


tax title

tax title see title ...


tax write-off

tax write-off : a tax deduction of an amount of depreciation, expense, or loss [cancelled the debt and took a tax write-off on the loss] ...



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