Tax Reform Act of 1986

Tax Reform Act of 1986
Закон о реформе системы налогообложения 1986 г. (США)

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Tax Reform Act of 1986 — The U.S. Congress passed the Tax Reform Act (TRA) of 1986, (USStatute|99|514|100|2085|1986|10|22) to simplify the income tax code, broaden the tax base and eliminate many tax shelters and other preferences. Although often referred to as the… …   Wikipedia

  • Tax Reform Act Of 1986 — A law passed by the United States Congress to simplify the income tax code. The Tax Reform Act of 1986, commonly referred to as the second of two Reagan tax cuts, lowered the top tax rate from 50% to 28% and raised the bottom tax rate from 11% to …   Investment dictionary

  • Tax Reform Act of 1986 — A 1986 law involving a major overhaul of the U.S. tax code. The New York Times Financial Glossary A 1986 law involving a major overhaul of the US tax code. Bloomberg Financial Dictionary …   Financial and business terms

  • Americans for Tax Reform — (kurz: ATR) ist eine US amerikanische Lobbygruppe, Interessenvertretung und ein Think Tank mit Sitz in Washington, dessen Ziel nach eigenen Angaben ein Steuersystem ist, das „einfacher, flacher und sichtbarer als das derzeitige Steuersystem“ sein …   Deutsch Wikipedia

  • Reform Act 1832 — First page of the Reform Act 1832 This painting by …   Wikipedia

  • Americans for Tax Reform — is an interest group seeking to reduce the overall level of taxation in the United States, at the federal, state and local level. Its founder and president is Grover Norquist, an influential Republican lobbyist.BackgroundAmericans for Tax Reform… …   Wikipedia

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

  • tax loss carry-forward — losses, for tax purposes, that can be carried forward and applied to reduce taxable income in future years. The Tax Reform Act of 1986 imposed stringent restrictions on the use of tax loss carry forwards (Glossary of Common Bankruptcy Terms)… …   Glossary of Bankruptcy

  • Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States …   Wikipedia

  • 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

  • tax haven affiliate — A wholly owned entity in a low tax jurisdiction that is used to channel funds to and from a multinational s foreign operations. The tax benefits of tax haven affiliates were largely removed in the US by the Tax Reform Act of 1986. Bloomberg… …   Financial and business terms

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