Diccionario Economia

Department of the Treasury Introducci ´on Internal Revenue Service
This glossary is developed by the Tax Forms and Publications
Division of the Internal Revenue Service, in consulta-
Publicacio´ n 850 tion with the Translation Commission of the North (Rev. diciembre del 2003) American Academy of the Spanish Language (Comisio´n
de Traducciones de la Academia Norteamericana de la Cat. No.46805D
Lengua Espa˜nola) and with the Graduate Program in
Translation of the University of Puerto Rico (Programa
English-SpanishGraduado en Traduccio´n de la Universidad de Puerto Rico). Its purpose is to establish high standards for the
quality of language usage, to promote uniformity in lanGlossary
of guage usage, and to minimize the risk of misinterpretation of Spanish-language materials issuedby the Service.
To meet the needs of the largest segment of taxpayers
Words and whose primary language is Spanish, the Service has is- sued certain Spanish-language materials. Problems arise,
however, because there is some variation in tax terminoPhrases
logy used in Spanish-speaking countries. Also, invention and compromise are involved in selecting words and phrases
to describe certain taxconcepts that have no precise
Used in Publications equivalent in the Spanish language or legal tradition.
Issued by the Internal To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians,
Revenue Service professors, lawyers, accountants, translators, and tax law specialists developed this glossary. Their long and varied
experience with the taxsystems in their own, and other,
countries gives assurance of reliability. Any issuance containing
language consistent with this glossary should be
reasonably satisfactory for purposes of 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 the abbreviation
“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 andSpecialty Forms and Publications Branch
SE:W:CAR:MP:T:T
1111 Constitution Ave., N.W.
Washington, DC 20224
Usted puede obtener formas y otra informaci´on
m´as r´apido y f´acil por medio de:
Internet • www.irs.gov or FTP • ftp.irs.gov
FAX • 703–368–9694 (desde su m´aquina de fax)
English to Spanish accrued taxes alimony
impuestos devengados; contribu- pensi´ on alimenticia del(la) c ´oncionesacumuladas (P.R.) yuge divorciado(a)
activity engaged in for a profit allocate
A actividad ejercida con fines de lu- prorratear, asignar, distribuir
abandoned spouse cro allocation
co´nyuge abandonado(a) additional child tax credit prorrateo, asignacio´n, distribuabandonment
cre´dito tributario adicional por hi- cio´n
abandono jos additional taxes on qualified plans allowances (W-4) abandonmentclause descuentos cla´usula de abandono (including IRAs) and other tax-fa-
vored accounts Alternate Trade Adjustment Assisabatement
of tax impuestos adicionales sobre pla- tance (ATAA)
rebaja o reduccio´n del impuesto nes calificados (incluidas las Ayuda alternativa para los ajusability
to pay cuentas IRA) y otras cuentas fa- tes comerciales (ATAA)
capacidad de pago vorecidas por losimpuestos alternative minimum tax
absorption rate adjusted gross income (AGI) impuesto m´ınimo alternativo
tasa de absorci´on ingreso bruto ajustado
abusive tax shelter alternative tax adjusted itemized deductions impuesto alternativo; contribu- abrigo contributivo abusivo deducciones detalladas ajusta- ci ´ on alternativa (P.R.)
accelerated depreciation das
depreciacio´n acelerada adjusted tax...