intangibles tax — In certain states such tax is imposed on every resident for right to exercise following privileges: (a) Signing, executing and issuing intangibles; (b) selling, assigning, transferring, renewing, removing, consigning, mailing, shipping, trading… … Black's law dictionary
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 deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy … Wikipedia
tax straddle rule — The commodities straddle rule prevents a taxpayer from deferring income by requiring a loss on an identified straddle to be recognized when the offsetting position is closed. The straddle rules generally relate to intangibles such as rights to… … Black's law dictionary
property tax — a tax levied on real or personal property. [1800 10] * * * Levy imposed on real estate (land and buildings) and in some jurisdictions on personal property such as automobiles, jewelry, and furniture. Some countries also levy property taxes on… … Universalium
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia
Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… … Wikipedia
general intangibles — A category of personal property defined by Article 9 of the UCC. General intangibles is a catch all term for intangibles other than accounts such as copyrights, trademarks, patent rights, franchise rights, good will, tax refunds, relocation… … Financial and business terms
intangible tax — n: a tax imposed on the privilege of owning, transferring, devising, profiting by, or otherwise dealing with or benefiting from intangibles Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Amortization Of Intangibles — A tax term relating to the practice of deducting the cost of an investment in a qualifying non tangible asset over the projected life of the asset. The cost basis of the qualifying intangible asset is amortized over a 15 year period, irrespective … Investment dictionary
