Taxes Terms

  1. 1040 Form

  2. 1040A Form

  3. 1040EZ Form

  4. 1040PC Form

  5. 183-Day Rule

  6. 501(c)

  7. 90-Day Letter

  8. A-B Trust

  9. Abatement

  10. Ability To Pay

  11. Ability To Repay

  12. Ability-To-Pay Taxation

  13. Above The Line Deduction

  14. Abusive Tax Shelter

  15. Accelerated Cost Recovery System - ACRS

  16. Accommodation Trading

  17. Accumulated Earnings Tax

  18. Ad Valorem Tax

  19. Additional Child Tax Credit

  20. Additional Personal Allowance

  21. Adjusted Cost Base - ACB

  22. Adjusted Gross Estate

  23. Adoption Credit

  24. Advance Corporation Tax - ACT

  25. Advance Determination Ruling - ADR

  26. After-Tax Contribution

  27. After-Tax Income

  28. After-Tax Return

  29. AG (Aktiengesellschaft)

  30. Aggregate Product Liability Limit

  31. Airport Tax

  32. Alaska Trust Act

  33. Alcohol Fuels Credit

  34. Alimony

  35. Alimony Substitution Trust

  36. Alternative Fuels Tax Credit

  37. Alternative Minimum Tax - AMT

  38. Alternative Motor Vehicle Credit

  39. Alternative Tax Net Operating Loss - ATNOL

  40. Amended Return

  41. American Opportunity Tax Credit

  42. American Recovery And Reinvestment Act

  43. American Taxpayer Relief Act Of 2012

  44. Amount Recognized

  45. Annualize

  46. Annualized Income

  47. Annualized Income Installment Method

  48. Appeals Conference

  49. Applicable Federal Rate - AFR

  50. Assessed Value

  51. Assessment

  52. Assessor

  53. At Risk Rules

  54. Attribution Rules

  55. Average Cost Basis Method

  56. Away From Home

  57. Back Taxes

  58. Backup Withholding

  59. Bank Levy

  60. Bargain Sale To A Charitable Organization

  61. Benefits Received Rule

  62. Bequest

  63. BHD (Berhad)

  64. Bilateral Tax Agreement

  65. Black Liquor Tax Credit

  66. Blind Taxpayer

  67. Bona Fide Foreign Resident

  68. Bracket Creep

  69. Breakeven Tax Rate

  70. Buffett Rule

  71. Build America Bonds - BABs

  72. Bush Tax Cuts

  73. Business Expenses

  74. Business Tax Credits

  75. Bypass Trust

  76. C Corporation

  77. Calendar Year

  78. Canada Revenue Agency - CRA

  79. Capital Dividend Account - CDA

  80. Capital Gains Distribution

  81. Capital Gains Exposure - CGE

  82. Capital Gains Treatment

  83. Capital Loss Carryover

  84. Capital Tax

  85. Capital Transfer Tax

  86. Carbon Dioxide Tax

  87. Carryover Basis

  88. Cascade Tax

  89. Cash Basis Taxpayer

  90. Charge And Discharge Statement

  91. Chargeable Gain

  92. Charitable Contributions Deduction

  93. Charitable Donation

  94. Charitable Gift Annuity

  95. Charitable Gift Life Insurance

  96. Charitable Remainder Annuity Trust

  97. Charitable Remainder Trust

  98. Child And Dependent Care Credit

  99. Child Tax Credit

  100. Citizenship Test

Hot Definitions
  1. Quanto Swap

    A swap with varying combinations of interest rate, currency and equity swap features, where payments are based on the movement of two different countries' interest rates. This is also referred to as a differential or "diff" swap.
  2. Genuine Progress Indicator - GPI

    A metric used to measure the economic growth of a country. It is often considered as a replacement to the more well known gross domestic product (GDP) economic indicator. The GPI indicator takes everything the GDP uses into account, but also adds other figures that represent the cost of the negative effects related to economic activity (such as the cost of crime, cost of ozone depletion and cost of resource depletion, among others).
  3. Accelerated Share Repurchase - ASR

    A specific method by which corporations can repurchase outstanding shares of their stock. The accelerated share repurchase (ASR) is usually accomplished by the corporation purchasing shares of its stock from an investment bank. The investment bank borrows the shares from clients or share lenders and sells them to the company.
  4. Microeconomic Pricing Model

    A model of the way prices are set within a market for a given good. According to this model, prices are set based on the balance of supply and demand in the market. In general, profit incentives are said to resemble an "invisible hand" that guides competing participants to an equilibrium price. The demand curve in this model is determined by consumers attempting to maximize their utility, given their budget.
  5. Centralized Market

    A financial market structure that consists of having all orders routed to one central exchange with no other competing market. The quoted prices of the various securities listed on the exchange represent the only price that is available to investors seeking to buy or sell the specific asset.
  6. Balanced Investment Strategy

    A portfolio allocation and management method aimed at balancing risk and return. Such portfolios are generally divided equally between equities and fixed-income securities.
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