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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.
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References in periodicals archive ?
Your goal as a selfemployed individual is the same as that of a wage-earning employee--to reduce your taxable income by deferring income and accelerating expenses.
In electing this approach, however, Investor foregoes the time-value-of-money benefit of deferring the gain.
Of course, since the rabbi's employer was a tax-exempt organization, deferring the employer's deduction and causing the taxation to it of the earnings was of no practical consequence.
These plans provide many opportunities for employers, not only for deferring or reducing FICA taxes, but also by creating ways to benefit certain classes of employees without the strict discrimination rules of qualified pension plans.
The employee could take full salary (without deferring anything) and receive a $12,977 raise ($2,000 for the match plus $10,977--or roughly 150% of the amount of deferral not made) and the employer would be no worse off.
The doctrine of constructive receipt has been invoked in a number of deferred compensation cases.(25) Since the issuance of Revenue Ruling 60-31,(26) however, taxpayers have been successful in deferring income and taxation with nonqualified deferred compensation arrangements.
The new rules allow owners of certain real property to sell their property and buy other "like-kind" property by deferring the Capital Gains Tax.
Although it may not have any effect on the financial statements for the current year, accelerating deductions or deferring income may result in additional carryback potential in future years.
The IRS is concerned about certain taxpayers using the PCM who were deferring expenses in order to defer income.