adjusted, loss


adjusted, loss
(taxation)
perte f rajustée

English-French legislative terms. 2015.

Regardez d'autres dictionnaires:

  • adjusted basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted basis n …   Law dictionary

  • adjusted gross income — n: an individual s gross income decreased by the amount of deductions allowed esp. for business expenses Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. adjusted gross income …   Law dictionary

  • loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare …   Law dictionary

  • Adjusted basis — In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax related items.Adjusted basis is one of two variables in the formula used to compute gains and losses when determining gross income for tax purposes. The …   Wikipedia

  • Adjusted Cost Base - ACB — An income tax term that refers to the change in an asset s book value resulting from improvements, new purchases, sales, payouts or other factors. An adjusted cost base can be calculated on a single or a per unit basis. The book value can be… …   Investment dictionary

  • loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits …   Accounting dictionary

  • loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits …   Big dictionary of business and management

  • Loss on sale of residential property — Section 165(c) of the United States Tax Code limits losses that taxpayers can deduct into three categories: business or trade losses, investment losses, and losses incurred from casualty or theft. A loss incurred by a taxpayer from the sale of… …   Wikipedia

  • adjusted trading — A practice used to sell securities without recognizing any or all of the true loss from that sale. To hide the loss, the investor agrees to overpay for a newly purchased security in exchange for the broker/dealer s agreement to overpay for the… …   Financial and business terms

  • Adjusted Basis — The proportionate value of an asset or security that reflects any deductions taken on, or capital improvements to the asset or security. Adjusted basis is used to compute the gain or loss on the sale of an asset or a security …   Investment dictionary

  • adjusted trial balance — A trial balance to which adjustments have been made; for example, there may be prepayments and accruals that need to be taken into account. Separate columns are used for these adjustments, one for debits and one for credits. Once the trial… …   Accounting dictionary