Англо-русский экономический словарь.
Section 1231 Property — A tax term relating to depreciable business property that has been held for over a year. Section 1231 property includes buildings, machinery, land, timber and other natural resources, unharvested crops, cattle, livestock and leaseholds that are… … Investment dictionary
1231 property — refers to the tax treatment of certain types of property under [http://www.law.cornell.edu/uscode/uscode26/usc sec 26 00001231 000 .html 26 USCA § 1231] of the Internal Revenue Code for the United States of America. The types of 1231 property… … Wikipedia
Unrecaptured Section 1250 Gain — A type of depreciation recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital gains rate (or less in some cases). Unrecaptured Section 1250 gains are only… … Investment dictionary
ЗАКОН О ФАЛЬСИФИЦИРОВАННЫХ ТРЕБОВАНИЯХ — FALSE CLAIMS ACTЗакон 1982 г., предусматривающий строгое наказание за представление в правительство США фальсифицированных требований, касающихся проделанной работы (U.S. Code: Chapter 31, Section 3729 31) … Энциклопедия банковского дела и финансов
discomfort — discomfit, discomfort Discomfit in current English means ‘to thwart the plans of’ (its original meaning) or ‘to embarrass or disconcert’. In its weaker second meaning, in which it occurs most often in the form discomfited, it overlaps with the… … Modern English usage
Hotchpot — In property law, hotchpot (sometimes referred to as hotchpotch or the hotchpotch rule) refers to the blending of property in order to secure equality of division. It usually arises in cases of divorce or in connection with advances made from the… … Wikipedia
Depreciation recapture — Part of a series on Taxation Taxation in the United States … Wikipedia
Clark v. Martinez — Supreme Court of the United States Argued 13th October, 2004 Decided 12th January, 2005 Full case name CLARK, FIELD OFFICE DIRECTOR, SEATTLE, IMMIGRATION AND CUSTOMS ENFORCEMENT, ET AL … Wikipedia
Casualty Pot — n: a step in calculating tax liability under Internal Revenue Code section 1231 in which qualified casualty gains and losses are added together to determine if the result is a net loss or net gain compare main pot ◇ Property that qualifies for… … Law dictionary
Main Pot — n: a step in calculating tax liability under Internal Revenue Code section 1231 in which all qualified transactions are netted to determine if the result is a loss or gain – called also Big Pot, Hodge Podge, hotchpot;; compare casualty pot ◇ The… … Law dictionary
Low-power broadcasting — Contents 1 United States 1.1 FM radio 1.1.1 LPFM classes 1.1.2 … Wikipedia
