Glossary entry (derived from question below)
English term or phrase:
allocable parental tax
Russian translation:
распределяемый налог на доход детей по налоговой ставке родителей
Added to glossary by
chernicha
Mar 7, 2008 19:10
16 yrs ago
English term
allocable parental tax
English to Russian
Law/Patents
Law: Taxation & Customs
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
http://www.irs.gov/irm/part21/ch06s08.html
Proposed translations
(Russian)
| 5 +1 | распределяемый налог на доход детей по налоговой ставке родителей |
Vadzim Yaskevich, PhD
|
Change log
Mar 11, 2008 06:03: chernicha changed "Edited KOG entry" from "<a href="/profile/103690">chernicha's</a> old entry - "allocable parental tax "" to ""распределяемый налог на доход детей по налоговой ставке родителей""
Proposed translations
+1
1 hr
Vadzim Yaskevich, PhD
Native in Russian
best quality at reasonable rates
Native in: Russian 
Works in: English to Russian, German to Russian, Russian to English, and 1 more.
Related KudoZ points
:
8
Selected
распределяемый налог на доход детей по налоговой ставке родителей
"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."
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)
--------------------------------------------------
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."
4 KudoZ points awarded for this answer.
Comment: "Спасибо"
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