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Department of the Treasury Internal Revenue Service

Introduccion ´
This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comision ´ de Traducciones de la Academia Norteamericana de la Lengua Espanola) and with the Graduate Program in ˜Translation of the University of Puerto Rico (Programa Graduado en Traduccion de la Universidad de Puerto ´ Rico). Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. To meet the needs of the largest segment of taxpayers whose primarylanguage is Spanish, the Service has issued certain Spanish-language materials. Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. To help resolve theseproblems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. Their long and varied experience with the tax systems in their own, and other, countries gives assurance of reliability. Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposesof general guidance regarding the rights and obligations of taxpayers. It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. A periodic review is made to determine whether any additions, deletions, or revisions are needed. Some of the terms listed are identified by theabbreviation “P.R.” These terms are for use in forms and publications intended for circulation exclusively in Puerto Rico. Users are invited to send their comments to: Internal Revenue Service TE/GE and Specialty Forms and Publications Branch SE:W:CAR:MP:T:T 1111 Constitution Ave., N.W. Washington, DC 20224

Publicacion 850 ´
(Rev. diciembre del 2003)
Cat. No. 46805D

English-Spanish Glossary ofWords and Phrases
Used in Publications Issued by the Internal Revenue Service

Usted puede obtener formas y otra informaci´ n o m´ s r´ pido y f´ cil por medio de: a a a Internet • or FTP • FAX • 703 – 368 – 9694 (desde su m´ quina de fax) a

English to Spanish A
abandoned spouse conyuge abandonado(a) ´ abandonment abandono abandonment clause clausula de abandono ´abatement of tax rebaja o reduccion del impuesto ´ ability to pay capacidad de pago absorption rate tasa de absorcion ´ abusive tax shelter abrigo contributivo abusivo accelerated depreciation depreciacion acelerada ´ accelerated notice and demand proceso acelerado de requerimiento de pago according to our records segun nuestros registros, segun ´ ´ nuestros datos, segun nuestros ´ libros accountcuenta account, social security cuenta en el seguro social account statement estado de cuenta accountant contador(a), contable accounting method metodo de contabilidad ´ accounting period per´odo contable ı accounts payable cuentas por pagar accounts receivable cuentas por cobrar accrual acumulacion ´ accrual accounts cuentas acumuladas accrual method metodo (contable) a base de lo ´ devengado;metodo (contable) ´ de acumulacion (P.R.) ´ accrued income ingreso acumulado accrued interest intereses devengados, intereses acumulados Pagina 2 ´

accrued taxes impuestos devengados; contribuciones acumuladas (P.R.) activity engaged in for a profit actividad ejercida con fines de lucro additional child tax credit credito tributario adicional por hi´ jos additional taxes on qualified plans...