ProZ.com global directory of translation services
 The translation workplace
Ideas
KudoZ home » Spanish to English » Accounting

aplicación de las pérdidas fiscales

English translation: (U.S.A.) allocation of tax loss / tax loss allocation


Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:aplicación de las pérdidas fiscales
English translation:(U.S.A.) allocation of tax loss / tax loss allocation
Entered by: María Eugenia Wachtendorff
Options:
- Contribute to this entry
- Include in personal glossary

22:15 Aug 29, 2008
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: aplicación de las pérdidas fiscales
existe una manera técnica para decir "la aplicación de las pérdidas fiscales en la determinación del resultado fiscal consolidado"
mrgr78
allocation of tax loss / tax loss allocation
Explanation:
923 F.2d 719Riverfront capital accounts reflected the 75% tax loss allocation to Spokane. ... Spokane would not bear the economic burden of the tax loss allocation even ...
bulk.resource.org/courts.gov/c/F2/923/923.F2d.719.89-70384.html - 15k - Cached - Similar pages - Note this
Allocation of income without substantial economic effect - what's ...752 area is based on the premise of risk (take the tax loss allocation, suffer the cash loss) and reward (suffer the income allocation, take the cash). ...
www.allbusiness.com/legal/laws/420284-1.html - 70k - Cached - Similar pages - Note this
Selected response from:

María Eugenia Wachtendorff
Chile
Local time: 03:31
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3application of tax loss
Daniel Coria
5 +2allocation of tax loss / tax loss allocation
María Eugenia Wachtendorff
4(UK) appropriation/use of tax losses
Tom Thumb


Discussion entries: 1





  

Answers


23 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
application of tax loss


Explanation:
"the application of tax loss to determine the consolidated tax result"

Or

"the application/inclusion of tax loss in the determination of the consolidated tax result"

Controlled companies' unamortized prior years' tax losses included in the determination of the consolidated tax result, and which are to be amortized ...
http://sec.edgar-online.com/2007/01/11/0001068800-07-000152/...


The Packwood plan would disallow investors' application of tax losses from passive investments (including real estate and equipment leasing limited ...
http://www.faqs.org/abstracts/Business/Does-Packwood-tax-pla...

The provision for future income tax of $16726 is a non-cash charge due to the application of tax losses carried forward from prior years. ...
http://findarticles.com/p/articles/mi_pwwi/is_200703/ai_n187...

The charges for the German company led to a corresponding significant reduction in profit before tax and thus to a reduction in the consolidated tax result ...
http://www.cewecolor.de/index.php?id=458&L=1

to determine the consolidated tax result or loss,. can only apply the aforementioned tax. incentives when the holding company has ...
http://www.deloitte.com/dtt/cda/doc/content/mx(en-mx)Tax Bul...

these concepts were sold to persons outside the group, in order to determine the consolidated tax result. or loss for the years 2005 and beyond, ...
http://www.gardere.com/Content/hubbard/tbl_s31Publications/F...

My 2 cents...

Daniel Coria
Local time: 04:31
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 36

Peer comments on this answer (and responses from the answerer)
agree  Liliana Lopez
1 hr
  -> Gracias!

agree  patri_2911
1 hr
  -> Gracias!

agree  Patrice
7 hrs
  -> Gracias!
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
allocation of tax loss / tax loss allocation


Explanation:
923 F.2d 719Riverfront capital accounts reflected the 75% tax loss allocation to Spokane. ... Spokane would not bear the economic burden of the tax loss allocation even ...
bulk.resource.org/courts.gov/c/F2/923/923.F2d.719.89-70384.html - 15k - Cached - Similar pages - Note this
Allocation of income without substantial economic effect - what's ...752 area is based on the premise of risk (take the tax loss allocation, suffer the cash loss) and reward (suffer the income allocation, take the cash). ...
www.allbusiness.com/legal/laws/420284-1.html - 70k - Cached - Similar pages - Note this


María Eugenia Wachtendorff
Chile
Local time: 03:31
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 120

Peer comments on this answer (and responses from the answerer)
agree  Patrice
4 hrs
  -> Thank you, Patrice

agree  bigedsenior
15 hrs
  -> Thank you, Bigedsenior :)
Login to enter a peer comment (or grade)

21 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
(UK) appropriation/use of tax losses


Explanation:
Allocation looks more like US/AE.

Losses as well as profits can be appropriated i.e. the latter not distributed but set aside to reserves and the former used by being *carried back, across in the same year or forward in time*.



Example sentence(s):
  • Using corporate tax return data for tax years 1993-2003, we construct a unique dataset to measure how quickly corporations use tax losses. ...

    Reference: http://www.entrepreneur.com/tradejournals/article/154693774....
Tom Thumb
Local time: 09:31
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 55
Login to enter a peer comment (or grade)




Return to KudoZ list


Changes made by editors
Sep 1, 2008 - Changes made by María Eugenia Wachtendorff:
Created KOG entryKudoZ term => KOG term


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also: