deduction
101Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact …
102Style de Fitch pour la déduction naturelle — Le logicien Frederic Brenton Fitch (en) a proposé une variante de la déduction naturelle où les démonstrations sont présentées de façon linéaire, renonçant à la structure arborescente proposée par Gentzen. Sommaire 1 Introduction …
103Standard deduction — The standard deduction, as defined under United States tax law, is a dollar amount that non itemizers may subtract from their income and is based upon filing status. It is available to US citizens and resident aliens who are individuals, married… …
104Section 179 depreciation deduction — Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to… …
105Itemized 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… …
106marital deduction — see deduction Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. marital deduction …
107Qualified Performing Artist Deduction — In United States tax law, certain performing artists are eligible to deduct the expenses incurred in the course of their employment by § 62(a)(2)(B) of the Internal Revenue Code. This is an “above the line” deduction, meaning that it is used… …
108Marital deduction — is a type of tax law that allows a person to give assets to his or her spouse with reduced or no tax imposed upon the transfer. Some marital deduction laws even apply to transfers made postmortem. Spouses can transfer property between themselves… …
109Domestic Production Activities Deduction — A deduction against income derived from domestic manufacturing activities. The domestic production activities deduction is designed to encourage domestic production and production related activities. It is also known as the manufacturer s… …
110Educator Expenses Deduction — An above the line deduction for teachers and other education professionals to compensate for unreimbursed out of pocket expenses incurred in the course of their teaching duties. The educator expenses deduction is intended to provide a measure of… …
