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deferral

   Also found in: Legal, Financial, Encyclopedia, Wikipedia 0.01 sec.
de·fer·ral  (d-fûrl)
n.
Deferment.
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.deferraldeferral - a state of abeyance or suspended business
abeyance, suspension - temporary cessation or suspension
2.deferral - act of putting off to a future time
delay, holdup - the act of delaying; inactivity resulting in something being put off until a later time
adjournment - the act of postponing to another time or place
Translations
deferral [dɪˈfɜːrəl] n [payment] → report m


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These tests are referred to as the actual deferral percentage (ADP) test and the actual contribution percentage (ACP) test (as described in Sec.
The Eighth Circuit Court of Appeals affirmed the Tax Court's decision that when a cooperative makes "value-added" payments to its members and allows them to defer the cash receipts, such payments do not constitute a deferral for tax purposes.
A cost segregation study is tax deferral strategy, not a tax reduction strategy.
 
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