Glosario ifsr terminos fiscales

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Page 1 of 35 of Publicacion 850

15:39 - 17-FEB-2004

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.Department of the Treasury
Internal Revenue Service

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

Glossary of
Words and
Used in Publications
Issued by the Internal
Revenue Service

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

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 theUniversity 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 primary language isSpanish, 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 these problems, agroup 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
1111 Constitution Ave., N.W.
Washington, DC 20224

Page 2 of 35 of Publicacion 850

15:39 - 17-FEB-2004

The type and ruleabove prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

English to Spanish
abandoned spouse
conyuge abandonado(a)
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
abrigocontributivo 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
account, social security
cuenta en el seguro social
account statement
estado de cuenta
contador(a), contable...