Sentence examples for an imputation system from inspiring English sources

An imputation system existed, whereby the income tax paid by a company was offset against the income tax liability of a shareholder who received dividends from the company.

The basic structure of the tax, where company profits were taxed as profits, and dividend payments were then taxed as income, remained unchanged until 1973, when a partial imputation system was introduced for dividend payments.

Especially when our imputation system means a cut in the corporate tax rate delivers no meaningful benefit for mum and dad investors," he said.

ACT that had been incurred prior to 1999 could still be set off against a company's tax liability, provided it would have been able to set it off under the old imputation system.

Unlike the previous imputation system, the tax credit to the shareholder was less than the corporation tax paid (corporation tax was higher than the standard rate of income tax, but the imputation, or set-off, was only of standard rate tax).

A dividend imputation tax system provides shareholders with a credit (for corporate tax paid) that can be used to offset personal tax on dividend income.

Actually, an imputation shows that how CS(P should be distributed among the owners of VRP system such that no one will reject the allocated assignment.

One such set of key concepts is the difference between an "inference" and an "imputation".

The act of making this assignment is an imputation.

The second step is the single imputation of missing values in background variables which requires an imputation model.

Multiple imputation thus requires the building of an imputation model in which predictor variables have to be specified.