assignment of income

assignment of income
юр., гос. фин. передача прав на доход (как правило, не является основанием для освобождения от налогов владельца актива (источника дохода) и обложения лица, которому было передано право на доход)
See:

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передача прав на доход: заявление налогоплательщика о том, что определенные его доходы должны рассматриваться как доходы другого лица для целей налогообложения (напр., родители передают права на часть своих доходов несовершеннолетним детям для использования определенных налоговых льгот) (США).

Англо-русский экономический словарь.

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Смотреть что такое "assignment of income" в других словарях:

  • assignment of income — see assignment Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. assignment of income …   Law dictionary

  • assignment of income — A procedure whereby a taxpayer attempts to avoid the recognition of income by assigning the property that generates the income to another. Such a procedure will not avoid the recognition of income by the taxpayer making the assignment if it can… …   Black's law dictionary

  • assignment of income — A procedure whereby a taxpayer attempts to avoid the recognition of income by assigning the property that generates the income to another. Such a procedure will not avoid the recognition of income by the taxpayer making the assignment if it can… …   Black's law dictionary

  • Assignment of income doctrine — The assignment of income doctrine is a judicial doctrine developed in United States case law by courts trying to limit tax evasion. The assignment of income doctrine seeks to preserve the progressive rate structure of the Code by prohibiting the… …   Wikipedia

  • anticipatory assignment of income — See assignment (assignment of income) …   Black's law dictionary

  • anticipatory assignment of income — See assignment (assignment of income) …   Black's law dictionary

  • assignment — as·sign·ment n 1: the act of assigning 2 a: a position, post, or office to which one is assigned b: a task assigned 3: a present transfer of property or rights absolute assignment: an assignment in which the transfer is complete and leaves the… …   Law dictionary

  • assignment for benefit of creditors — A voluntary transfer of a debtor s property into a trust to be used to pay creditors. The trustee collects any income owed the debtor, liquidates the debtor s property that has been transferred to the trust, and uses the money to pay the debtor s …   Law dictionary

  • Assignment (law) — Contract law Part …   Wikipedia

  • assignment for benefit of creditors —    A method of scheduling debt repayment by which a trustee receives directly a portion of a debtor s income and uses it to pay the debtor s bills. Compare garnishment …   Business law dictionary

  • allocation — Assignment or allotment. Jacobson v. Bowles, D.C.Tex., 53 F.Supp. 532, 534. In taxation, the assignment of income for various tax purposes. A multistate corporation s nonbusiness income usually is allocated to the state where the nonbusiness… …   Black's law dictionary


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