anticipatory assignment of income

anticipatory assignment of income

Black's law dictionary. . 1990.

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  • anticipatory assignment of income — See assignment (assignment of income) …   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 — 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

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  • Salvatore v. Commissioner — Infobox Court Case name = Salvatore v. Commissioner court = United States Tax Court date decided = February 4, 1970 full name = Susie Salvatore v. Commissioner citations = 29 T.C.M. (CCH) 89, CCH Dec. 29,941(M), T.C. Memo 1970 30, RIA T.C. Memo… …   Wikipedia

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