deferral

deferral
Act of delaying, postponing or putting off
@ deferral of taxes
Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well as any earnings on the contributions, are taxed only when actually withdrawn from the IRA)
@ deferral state
Within meaning of Age Discrimination in Employment Act is state which has its own anti-discrimination legislation and enforcement mechanism. E.E.O.C. v. Chrysler Corp., D.C.Mich., 546 F.Supp. 54, 64
@ deferral period
Time span within which payment of expense, premium, interest, or the like, is delayed or in which income is postponed.
See also grace period
@

Black's law dictionary. . 1990.

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Look at other dictionaries:

  • deferral — index deferment, extension (postponement), moratorium Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • deferral — UK US /dɪˈfɜːrəl/ noun [C or U] ► DEFERMENT(Cf. ↑deferment) …   Financial and business terms

  • deferral — 1895, from DEFER (Cf. defer) (1) + AL (Cf. al) (2) …   Etymology dictionary

  • Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

  • deferral — Act of delaying, postponing or putting off @ deferral of taxes Postponement of taxes from one year to a later year. For example, individuals can defer taxes by contributing money to an individual retirement account (where contributions, as well… …   Black's law dictionary

  • deferral — [[t]dɪfɜ͟ːrəl[/t]] deferrals N VAR Deferral means the same as deferment …   English dictionary

  • deferral — /dɪ fɜ:rəl/ noun a postponement, a putting back to a later date ● tax deferral …   Dictionary of banking and finance

  • deferral — Ⅰ. defer [1] ► VERB (deferred, deferring) ▪ put off to a later time; postpone. DERIVATIVES deferment noun deferral noun. ORIGIN Latin differre, from ferre bring, carry . Ⅱ …   English terms dictionary

  • Deferral (disambiguation) — Deferral or deferment may refer to: Deferral, in accounting Deferment – postponement of military conscription in the United States, particularly student deferments Student loan deferment – postponement of payment of a student loan University… …   Wikipedia

  • deferral of taxes — n. Postponing the payment of taxes to a later year. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

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