non-deductible expenses

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• НЕВЫЧИТАЕМЫЕ РАСХОДЫ — (англ. Non Deductible Expenses) термин налогового законодательства ряда стран, означающий расходы налогоплательщика, не подлежащие вычету из налоговой базы по подоходным налогам. Подразделяются на расходы, запрещенные к вычету (расходы, на… …   Энциклопедия российского и международного налогообложения

• Health savings account — A Health Savings Account (HSA) is a tax advantaged medical savings account available to taxpayers in the United States who are enrolled in a High Deductible Health Plan (HDHP). The funds contributed to the account are not subject to federal… …   Wikipedia

• 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

• Ochs v. Commissioner — Ochs v. Commissioner, 195 F.2d 692 (2nd Cir.1952) was an income tax case decided by Judge Augustus Noble Hand. Contents 1 Background 1.1 Facts 1.2 Issue 1.3 Tax court …   Wikipedia

• Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu …   Wikipedia

• Itemized deduction — Individual taxpayers in the United States are allowed a choice when preparing their Federal income tax returns. After computing their Adjusted gross income (AGI), taxpayers can itemize their deductions (from a list of allowable items) and… …   Wikipedia

• Health insurance in the United States — The term health insurance is commonly used in the United States to describe any program that helps pay for medical expenses, whether through privately purchased insurance, social insurance or a non insurance social welfare program funded by the… …   Wikipedia

• Negative gearing (Australia) — Negative gearing is a form of financial leverage where an investor borrows money to buy an asset, but the income generated by that asset does not cover the interest on the loan. The investor must fund the shortfall until the asset is sold, at… …   Wikipedia