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  3. Law: Taxation & Customs

allocable parental tax

Russian translation: распределяемый налог на доход детей по налоговой ставке родителей

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:allocable parental tax
Russian translation:распределяемый налог на доход детей по налоговой ставке родителей
Entered by: chernicha

19:10 Mar 7, 2008
English to Russian translations [PRO]
Law/Patents - Law: Taxation & Customs
English term or phrase: 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
chernicha
Local time: 23:16
распределяемый налог на доход детей по налоговой ставке родителей
Explanation:
"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."
Selected response from:

Vadzim Yaskevich, PhD
Local time: 22:16
Grading comment
Спасибо
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1распределяемый налог на доход детей по налоговой ставке родителей
Vadzim Yaskevich, PhD


  

Answers


1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
распределяемый налог на доход детей по налоговой ставке родителей


Explanation:
"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."

Vadzim Yaskevich, PhD
Local time: 22:16
Native speaker of: Native in RussianRussian
PRO pts in category: 8
Grading comment
Спасибо

Peer comments on this answer (and responses from the answerer)
agree  Alexandra Tussing
3 days 7 hrs
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