Encyclopedia
United States Taxes
United States taxes - federal income taxes levied in accordance with the Internal Revenue Code (excluding the tax on accumulated earnings, the tax on personal holding companies and social security taxes), as well as excise taxes imposed on investment income of private organizations (hereinafter referred to as "United States taxes")1.
Treaty between the Russian Federation and the United States of America on the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, as amended on 1999-04-19, art. 2. ↩