
An income shares formula is used by many states to establish the child support amount of each child rather than what it actually costs to raise a child. Income shares tables calculating child support are not based directly on actual spending on children but rather on indirect estimates of child costs. Income shares assumes that child costs reflect...
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http://en.wikipedia.org/wiki/Income_shares

The term can refer to shares bought in anticipation of an above average income being produced. Also... <a target=_blank href='http://www.finance-glossary.com/terms/income-shares.htm?id=718&ginPtrCode=00000&PopupMode=false' title='Read full definition of income shares'>more</a>
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Income shares are a class of shares in a split capital investment trust. There are several types of income shares, which vary in their entitlements to income and offer various capital entitlements on wind-up.
Found on
https://www.encyclo.co.uk/local/20199
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