PCTCT — In the UK tax system, more specifically, for UK corporation tax, PCTCT stands for profits chargeable to corporation tax, a UK term for taxable profits. The PCTCT of a company is derived from a company s profit as shown in the profit and loss… … Wikipedia
taxable profits — The profits on which a company calculates its corporation tax charge for a year. Note that the definition of taxable profits is not the same as accounting profits before tax. The reason for this is that the company has considerable flexibility in … Financial and business terms
Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… … Universalium
February 1922 in the United Kingdom — See also: January 1922 in the United Kingdom, March 1922 in the United Kingdom, and the Timeline of British history. Outrages in IrelandOn 8 February a series of extraordinary raids was carried out on the border of Northern Ireland by members of… … Wikipedia
General average/New version — Average in maritime commerce to signify damages orexpenses resulting from the accidents of navigation. Average is either general or particular. General average arises when sacrifices have been made, or expenditures incurred, for the preservation… … Wikipedia
India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… … Universalium
New Zealand House of Representatives — Parliament of New Zealand Pāremata Aotearoa 49th New Zealand Parliament Type Type … Wikipedia
49th New Zealand Parliament — Terms of the Parliament of New Zealand 1st | 2nd | 3rd | 4th | 5th 6th | 7th | 8th | 9th | 10th 11th | 12th | 13th | 14th | 15th 16th | 17th | 18th | 19th | 20th 21st | 22nd | 23rd | 24th | 25th 26th | 27th | 28th | 29th | 30th 31 … Wikipedia
Public Policy Limitation on Deduction for Business Expenses — Brief Introduction: Deduction for Business Expenses Section 162(a) of the Internal Revenue Code allows for taxpayers to deduct ordinary and necessary expenses paid or incurred in carrying on a trade or business from their gross income. [26 U.S.C … Wikipedia
Zaninovich v. Commissioner — Zaninovich v. Commissioner, 616 F.2d 429, 9th Cir. 1980, is a United States court case about the deductibility of advance payments for tax purposes.Issue presentedWhether a rental payment by a cash basis taxpayer for a lease year that extended… … Wikipedia
