Profits

  • 21total profits — Profits chargeable to corporation tax (PCTCT), including profits from trading, property, investment income, overseas income, and chargeable gains, less charges …

    Accounting dictionary

  • 22total profits — Profits chargeable to corporation tax (PCTCT), including profits from trading, property, investment income, overseas income, and chargeable gains, less charges …

    Big dictionary of business and management

  • 23net profits — Profits after deduction of all expenses; may be classified as net before or after taxes. Deducting the cost of goods sold from sales gives the gross profit. Deducting the operating expenses (overhead) from gross profit gives the operating profit …

    Black's law dictionary

  • 24net profits — Profits after deduction of all expenses; may be classified as net before or after taxes. Deducting the cost of goods sold from sales gives the gross profit. Deducting the operating expenses (overhead) from gross profit gives the operating profit …

    Black's law dictionary

  • 25undivided profits — Profits of a corporation which have neither been distributed as dividends nor carried to surplus account. Edwards v Douglas, 269 US 204, 70 L Ed 235, 46 S Ct 85. Surplus and undivided profits are the property of the corporation. As their names… …

    Ballentine's law dictionary

  • 26Distributed Profits —    Profits distributed to shareholders via dividend payments …

    Financial and business terms

  • 27short swing profits — Profits made by an insider on the purchase and sale of stock of a corporation within a six month period. See insider …

    Black's law dictionary

  • 28undivided profits — Profits which have not been distributed as dividends or set aside as surplus. Current undistributed earnings. Edwards v. Douglas, 269 U.S. 204, 46 S.Ct. 85, 89, 70 L.Ed. 235 …

    Black's law dictionary

  • 29With-profits policy — A with profits policy (Commonwealth) or participating policy (U.S.) is an insurance contract that participates in the profits of a life insurance company. The company is often a mutual life insurance company, or had been one when it began its… …

    Wikipedia

  • 30Excess profits tax — An excess profits tax is a tax on any profit above a certain amount. A predominantly wartime fiscal instrument, the tax was designed primarily to capture wartime profits that exceeded normal peacetime profits.Fact|date=January 2007 In 1863 the… …

    Wikipedia

  • 31Windfall profits tax — A windfall profits tax is a higher tax rate on profits that ensue from a sudden windfall gain to a particular company or industry. United StatesIn 1980, the United States enacted the Crude Oil Windfall Profit Tax Act (P.L. 96 223) as part of a… …

    Wikipedia

  • 32excess-profits tax — /ek ses prof its/ a tax on the profits of a business enterprise in excess of the average profits for a number of base years, or of a specified rate of return on capital. [1910 15] * * * ▪ finance       a tax levied on profits in excess of a… …

    Universalium

  • 33mesne profits — n pl: profits (as from crops) earned by one in wrongful possession of property the rightful owner sued for mesne profits Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. mesne …

    Law dictionary

  • 34Account of profits — An account of profits (sometimes referred to as an accounting for profits or simply an accounting ) is a type of equitable remedy most commonly used in cases of breach of fiduciary duty. [Black s Law Dictionary, 7th ed. 1999] It is an action… …

    Wikipedia

  • 35Mesne profits — Mesne (pronounced mean ) profits are sums of money paid for the occupation of land to a person with right of immediate occupation, where no permission has been given for that occupation.[1][2] The concept is feudal in origin, and common in… …

    Wikipedia

  • 36Net Profits Interest — A percentage that is paid out of the working interest owner s share of net profits. This is a non operating interest that may be created when the owner of a property typically an offshore oil and gas property leases it out to another party for… …

    Investment dictionary

  • 37Windfall Profits — Huge profits that occur unexpectedly due to fortuitous circumstances. Such profits are generally well above historical norms and may occur due to several factors such as a price spike or supply shortage that are either temporary in nature or may… …

    Investment dictionary

  • 38excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …

    Black's law dictionary

  • 39excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …

    Black's law dictionary

  • 40Undistributed profits tax — The Undistributed Profits Tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression . The UP Tax was a revenue program for FDR s New Deal. The act was… …

    Wikipedia