the same. Taxes can sometimes be deferred indefinitely, or may be taxed at a lower rate in the future, particularly for deferral of income taxes. Corporations...

Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits...

Experimentation Tax Credit. Deferral is one of the main features of the worldwide tax system that allows U.S. multinational companies to delay paying taxes on foreign...

expense deductions, asset protection and tax deferral. The Loan-Out corporation is considered a separate tax entity to that of the creator, and thus,...

corporation tax for the year 2015 – thereby avoiding a "tax bill" of £179,000. The magazine also revealed that the company had not paid any corporation tax since...

income tax purposes of "non-qualified deferred compensation", the timing of deferral elections, and of distributions. While technically "deferred compensation"...

adds tax deferral, income, estate tax benefits and dynasty tax planning opportunities. Assets held in a life insurance contract are considered tax-deferred...

the company engaged in aggressive measures to control tax costs. Since April 2014, the company's tax policies have been investigated by a senate subcommittee...

taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability. See also accrual. Deferrals are...

typically taxed as ordinary income. Employee salary deferrals into a 403(b) plan are made before income tax is paid and allowed to grow tax-deferred until...

IRS rule limits the maximum deferral by the company's highly compensated employees (HCEs) based on the average deferral by the company's non-highly compensated...

taxes that year. At an 8% annual return, she'd earn $800 in 2013. The primary benefit of tax deferral is that the deferral compounds each year. Tax deferred...

In the United States, an annuity is a financial product which offers tax-deferred growth and which usually offers benefits such as an income for life....

the "COLI Best Practices Act"), however, the tax-free nature of the death benefits and the tax deferral on earnings credited to policy value remain. The...

general deferral of current income conditions of section 83 (as explained in revenue ruling 60-31) would give the 457(f) plan the deferral of tax desired...

tax purposes, DFC are generally amortized over the life of the debt using the straight-line method. Deferred Tax Deferred Acquisition Costs Deferred financing...

objective is deferral of the recognition of taxable gains. Money deposited in a variable annuity grows on a tax-deferred basis, so that taxes on investment...

attempts to defer recognition of income through use of related parties. A few jurisdictions impose rules limiting such deferral ("anti-deferral" regimes)...

Tax advantage refers to the economic bonus which applies to certain accounts or investments that are, by statute, tax-reduced, tax-deferred, or tax-free...

expatriation tax or emigration tax is a tax on persons who cease to be tax-resident in a country. This often takes the form of a capital gains tax against...

Capital gains tax (CGT), in the context of the Australian taxation system, is a tax applied to the capital gain made on the disposal of any asset, with...

employers to defer payment of the employers' share of social security tax for up to two years. Payment of the portion of self-employment tax corresponding...

equal tax treatment of PEs and subsidiaries, tax deferral is not possible any longer. Profits and losses of subsidiaries are included into the tax base...

April 2006). for shares issued before 6 April 2004, capital gains tax deferral (that is, tax on the gains on the disposal of other assets within 12 months...

Delaware statutory trusts have increasingly been used as a form of tax deferral, asset protection, and balance sheet advantages in real estate, securitization...

financial crash claimed that most Americans could benefit from funding tax-deferred accounts rather than paying down mortgage balances. Homeowners sometimes...

100% passive investment. In its simplest form, a 1031 exchange is a tax deferral strategy for real estate transactions in which a property owner or investor...

A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...

children to protect that money being taxed. Often this is done within a VUL policy because this allows a tax deferral (for which no alternative would exist...

laws were amended to prevent Québec Shuffle rollovers by changing the tax deferral rules.: 6  The inter-provincial ATP Truffles scheme placed the "residence...