accessions tax

accessions tax
гос. фин. налог на прирост состояния*, налог на вступление во владение* (вариант налога на наследование и дарение, который позволяет перенести налоговые обязательства с лица, передающего имощество, на лицо, получающее имущество; базу такого налога составляет стоимость всего имущества, полученного в течение жизни в порядке дарения или наследования)

Англо-русский экономический словарь.

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  • gift tax — a tax imposed on the transfer of money or property from one living person to another by gift, payable by the donor. * * *       a levy imposed on gratuitous transfers of property i.e., those made without compensation. Provisions for such taxes… …   Universalium

  • Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… …   Wikipedia

  • Commissioner v. Glenshaw Glass Co. — Commissioner v. Glenshaw Glass Co. Supreme Court of the United States Argued February 28, 1955 Decide …   Wikipedia

  • The United States of America —     The United States of America     † Catholic Encyclopedia ► The United States of America     BOUNDARIES AND AREA     On the east the boundary is formed by the St. Croix River and an arbitrary line to the St. John, and on the north by the… …   Catholic encyclopedia

  • List of Acts of Parliament of the United Kingdom Parliament, 2000-Present — This is a list of Acts of the Parliament of the United Kingdom for the years 2000 to the present. For acts passed prior to 1707 see List of Acts of Parliament of the English Parliament and List of Acts of the Scottish Parliament to 1707.For Acts… …   Wikipedia

  • Sixteenth Amendment to the United States Constitution — The Sixteenth Amendment (Amendment XVI) of the United States Constitution was ratified on February 3, 1913. This Amendment overruled Pollock v. Farmers Loan Trust Co. (1895), which greatly limited the Congress s authority to levy an income tax.… …   Wikipedia

  • Taxation history of the United States — The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. After independence from Europe the United States collected poll taxes, tariffs, and excise taxes.… …   Wikipedia

  • Tom Cryer — Tommy K. Cryer , aka Tom Cryer (born September 11, 1949 in Lake Charles, Louisiana) is an attorney in Shreveport, Louisiana who was charged with and later acquitted of willful failure to timely file U.S. Federal income tax returns.According to a… …   Wikipedia

  • India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

  • Murphy v. IRS — Marrita Murphy and Daniel J. Leveille, Appellants v. Internal Revenue Service and United States of America, Appellees (commonly known as Murphy v. IRS),[1] is a controversial tax case in which the United States Court of Appeals for the District… …   Wikipedia

  • ancient Rome — ▪ ancient state, Europe, Africa, and Asia Introduction       the state centred on the city of Rome. This article discusses the period from the founding of the city and the regal period, which began in 753 BC, through the events leading to the… …   Universalium

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