special income tax
special income tax 特种所得税 对特种收入，尤其是对前期逃避税负的收入所征收的一种税。
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Search Results for: income tax
child’s income tax
child’s income tax 儿童所得税 (→Clifford trust; kiddie tax)
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progressive income tax
progressive income tax 累进收入税 指对高收入课税的比率高于低收入课税的比率的税收征缴办法。
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unrelated business taxable income
unrelated-business taxable income. See unrelated-business income under INCOME.
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accumulated taxable income
The income of a corporation as adjusted for certain items (such as excess charitable contributions), less the dividends-paid deduction and the accumulated-earnings credit. • It serves as the base upon which the accumulated-earnings tax is imposed. See accumulated-earnings tax under TAX. [Cases: Internal Revenue 3833.]
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accumulated taxable income
accumulated taxable income 〈美〉累积应税收入 计征累积收益税的基础，公司收入经过某些项目(如联邦所得税、慈善捐献以及已收股利扣除)的调整后，再减去已支付的股利及累积盈余扣除额，便是公司应纳税收入。
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Uniform Division of Income for Tax Purposes Act/UDITPA
Uniform Division of Income for Tax Purposes Act/UDITPA 〈美〉《统一应税收入分配法》 许多州以某种形式采用了该法。该法发展了跨州公司应税收入总额在特定州之间的分配标准。
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