Englisch: allocable parental tax Russisch translation: распределяемый налог на доход детей по налоговой ставке родителей 
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| Glossareintrag (aus Frage unten abgeleitet) | | Englisch Begriff oder Satz: | allocable parental tax | | Russisch Übersetzung: | распределяемый налог на доход детей по налоговой ставке родителей | | Eingetragen von: | chernicha |
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Übersetzungen Englisch > Russisch [PRO]
Law/Patents - Recht: Steuern und Zoll | | Englisch Begriff oder Satz: allocable parental tax | The allocable parental tax is the tax that would be imposed if the parents' taxable income included the net investment income of all the parents' children meeting the age requirements shown below at the end of the tax year, minus the tax that would other wise be imposed on the parent. A child is considered under age 18 if born on or after January 1, 1990
http://www.irs.gov/irm/part21/ch06s08.html |
| | | распределяемый налог на доход детей по налоговой ставке родителей | Erklärung:
"распределяемый налог на доход детей по налоговой ставке родителей"
Здесь http://www.uscg.mil/Legal/la/topics/tax/childrenstax.html достаточно ясно показано, что такое "allocable parental tax"
Суть: "The unearned income above $1,400 of children under age 14 is taxed at the parents' highest marginal rate." Цифры (возраст, суммы) в документах отличаются, но для нас главное - children are taxed at the parents' tax rate.
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Note added at 1 hr (2008-03-07 21:02:01 GMT)
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Ну и по поводу 'allocable' из упомянутого мной документа: "...amount is allocated to each child of the parent in proportion to the amount of net unearned income of each child. For example, take a couple with three children, Ann, Brad, and Cathy, where Ann had net unearned income of $1,000, Brad had $2,000, and Cathy had $3,000. Assuming the allocable parental tax was $1,680 (28% of $6,000), Ann would pay $280, Brad would pay $560, and Cathy would pay $840. Even though it is computed by reference to the parents' income, the allocable parental tax is the obligation of the child." |
| Ausgewählte Antwort von:
Vadzim Yaskevich, PhD
Russische Föderation
| Hinweis von Fragesteller an den AntwortendenСпасибо
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| распределяемый налог на доход детей по налоговой ставке родителей
Erklärung:
"распределяемый налог на доход детей по налоговой ставке родителей"
Здесь http://www.uscg.mil/Legal/la/topics/tax/childrenstax.html достаточно ясно показано, что такое "allocable parental tax"
Суть: "The unearned income above $1,400 of children under age 14 is taxed at the parents' highest marginal rate." Цифры (возраст, суммы) в документах отличаются, но для нас главное - children are taxed at the parents' tax rate.
--------------------------------------------------
Note added at 1 hr (2008-03-07 21:02:01 GMT)
--------------------------------------------------
Ну и по поводу 'allocable' из упомянутого мной документа: "...amount is allocated to each child of the parent in proportion to the amount of net unearned income of each child. For example, take a couple with three children, Ann, Brad, and Cathy, where Ann had net unearned income of $1,000, Brad had $2,000, and Cathy had $3,000. Assuming the allocable parental tax was $1,680 (28% of $6,000), Ann would pay $280, Brad would pay $560, and Cathy would pay $840. Even though it is computed by reference to the parents' income, the allocable parental tax is the obligation of the child."
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The translation workplace 
