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. Passive ETF

    One of two types of exchange-traded funds (ETFs) available for investors. Passive ETFs are index funds that track a specific benchmark, such as a SPDR. Unlike actively managed ETFs, passive ETFs are not managed by a fund manager on a daily basis.
  2. Walras' Law

    An economics law that suggests that the existence of excess supply in one market must be matched by excess demand in another market so that it balances out. So when examining a specific market, if all other markets are in equilibrium, Walras' Law asserts that the examined market is also in equilibrium.
  3. Market Segmentation

    A marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will respond similarly to a marketing action. Market segmentation enables companies to target different categories of consumers who perceive the full value of certain products and services differently from one another.
  4. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following:
  5. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option is purchased and the lower premium option is sold - both at the same time. The higher the debit spread, the greater the initial cash outflow the investor will incur on the transaction.
  6. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious debt when government leaders use borrowed funds in ways that don't benefit or even oppress citizens. Some legal scholars argue that successor governments should not be held accountable for odious debt incurred by earlier regimes, but there is no consensus on how odious debt should actually be treated.
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