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1 defer

(dĕ-fer′) [Fr. différer, to differ, fr L. diferre, carry in different directions, differ]
To delay or postpone a decision or action.

2 defer

(dĕ-fer′) [Fr. déférer, fr L. deferre, to carry down, report, accuse]
To yield respectfully to the opinions or desires of others.
References in classic literature ?
The Count had deferred granting that private interview, when it was first asked for in the afternoon, and had again deferred granting it, when it was a second time asked for at the dinner-table.
Since the prior year's tax rate was 30%, the balance sheet reflects a deferred tax liability of $90 at the beginning of 1991.
Readers will see: * How to structure multi-party exchanges * How to minimize the amount of taxable boot received in an exchange * How to structure statutory deferred exchanges * When you should use a qualified intermediary in a simultaneous exchange * How to deal with the [section] 1245 and [section] 1250 recapture rules in connection with exchanges and conversions of depreciable properties * What constitutes an involuntary conversion * Why deferred exchanges are particularly dangerous for partnerships * The risks and rewards of using related parties in connection with exchanges and replacements of involuntarily converted property
Vertical deferred a high percentage of its product shipments during fiscal 2006 and 2005 as a result of acquiring several related major contracts that included multi-year software subscriptions.
409A(a), deferred compensation arrangements must satisfy requirements relating to the timing of (l) elections to defer compensation, (2) changes in the time and form of payments and (3) distributions of deferred compensation.
THE AMERICAN JOBS CREATION ACT ADDED IRC section 409A and significantly changed the rules for nonqualified deferred compensation plans.
The American Jobs Creation Act of 2004 (AJCA) contains a set of provisions--new section 409A of the Internal Revenue Code (1)--designed to clamp down on perceived shortcomings and abuses surrounding the taxation of nonqualified deferred compensation arrangements for corporate executives and other individuals.
executives, the new law makes changes to nonqualified deferred compensation in three areas--Elections to Defer, Distributions and Inclusion in Income--and sets requirements in each area.
But did you know that deferred compensation is a tool used more and more frequently these days?
While amortizing goodwill for tax purposes does create an even and certain tax deduction during the length of amortization, it creates a deferred tax liability once those 15 years are up.
Legislative Analyst Elizabeth Hill, in her report to the Legislature on the proposed state budget, says that the backlog of deferred maintenance on schools statewide as of the 1995-96 fiscal year amounted to $2.
With these accounts (which should be kept separate from any deductible IRAs you may have), you can't deduct the contribution, but the growth continues to be deferred from taxes until you withdraw the money.