Legal Dictionary of Pakistan

Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.

child- and dependent-care tax credit

A tax credit available to a person who is employed full-time and who maintains a household for a dependent child or a disabled spouse or dependent.

foreign tax credit

A tax credit against U.S. income taxes for a taxpayer who earns income overseas and has paid foreign taxes on that income. See FOREIGN-EARNED-INCOME EXCLUSION.

investment tax credit

See TAX CREDIT.

tax credit

An amount subtracted directly from one's total tax liability, dollar for dollar, as opposed to a deduction from gross income. -Often shortened to credit. Cf. DEDUCTION (2).

unified estate-and-gift tax credit

See unified credit under TAX CREDIT.