Taxes Terms

  1. Clear Business Setting Test

  2. Clearance Certificate

  3. Constructive Receipt

  4. Constructive Sale Rule - Section 1259

  5. Consumption Tax

  6. Corporate Inversion

  7. Corporate Lien

  8. Corporate Tax

  9. Credit For Qualified Retirement Savings Contribution

  10. Credit Shelter Trust - CST

  11. Crummey Trust

  12. De Minimis Tax Rule

  13. Death Taxes

  14. Decedent (IRD) Deduction

  15. Deductible

  16. Deduction

  17. Deferred Account

  18. Deferred Gain On Sale Of Home

  19. Deferred Income Tax

  20. Deferred Tax Asset

  21. Deferred Tax Liability

  22. Dependent

  23. Dependent Care Credit

  24. Direct Tax

  25. Disposable Income

  26. Disqualifying Income

  27. Dividend Imputation

  28. Dividend Tax Credit

  29. Domestic Production Activities Deduction

  30. Domicile

  31. Double Irish With A Dutch Sandwich

  32. Double Net Lease

  33. Double Taxation

  34. Double Taxing

  35. Dual Rate Income Tax

  36. Dual-Status Taxpayer

  37. Earned Income Credit - EIC

  38. Earnings Before Interest & Tax - EBIT

  39. Economic Growth And Tax Relief Reconciliation Act of 2001 - EGTRRA

  40. Economic Recovery Tax Act Of 1981 - ERTA

  41. Education Credit

  42. Effective Tax Rate

  43. Elderly and Disabled Credit

  44. Electronic Federal Tax Payment System - EFTPS

  45. Electronic Filing - E-File

  46. Encumbrance

  47. Energy Tax Credit

  48. Energy Trust

  49. Enrolled Agent - EA

  50. Environmental Tariff

  51. Estate Planning

  52. Estate Tax

  53. Estimated Tax

  54. Excess Profits Tax

  55. Exchange Fund

  56. Excise Tax

  57. Exempt Income

  58. Exemption

  59. Exemption Trust

  60. Expatriation Tax

  61. Family Limited Partnership - FLP

  62. Federal Income Tax

  63. Federal Tax Brackets

  64. Federal Tax Lien

  65. Federal Telephone Excise Tax

  66. Federal Unemployment Tax Act - FUTA

  67. Filing Extension

  68. Filing Status

  69. Final Return For Decedent

  70. Financial Planner

  71. First-Time Homebuyer Tax Credit

  72. First-Year Allowance

  73. Fiscal Cliff

  74. Flat Tax

  75. Flow-Through Entity

  76. Flower Bond

  77. Foreign Earned Income Exclusion

  78. Foreign Housing Exclusion And Deduction

  79. Foreign Tax Credit

  80. Foreign Tax Deduction

  81. Form 1040X

  82. Form 1045: Application For Tentative Refund

  83. Form 1065

  84. Form 1078

  85. Form 1099-B

  86. Form 1099-INT

  87. Form 1310: Statement Of Person Claiming Refund Due A Deceased Taxpayer

  88. Form 2848: Power of Attorney and Declaration of Representative

  89. Form 3903

  90. Form 4506

  91. Form 4563: Exclusion Of Income For Bona Fide Residents Of American Samoa

  92. Form 4684: Casualties And Thefts

  93. Form 4797

  94. Form 4952: Investment Interest Expense Deduction

  95. Form 5405: First-Time Homebuyer Credit And Repayment Of The Credit

  96. Form 6251: Alternative Minimum Tax - Individuals

  97. Form 6252: Installment Sale Income

  98. Form 706-GS(D): Generation-Skipping Transfer Tax Return For Distributions

  99. Form 706-NA: United States Estate (And Generation-Skipping Transfer) Tax Return

  100. Form 706: United States Estate (And Generation-Skipping Transfer) Tax Return

Hot Definitions
  1. National Best Bid and Offer - NBBO

    A term applying to the SEC requirement that brokers must guarantee customers the best available ask price when they buy securities and the best available bid price when they sell securities.
  2. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  3. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  4. Degree Of Financial Leverage - DFL

    A ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in earnings before interest and taxes (EBIT).
  5. Jeff Bezos

    Self-made billionaire Jeff Bezos is famous for founding online retail giant
  6. Re-fracking

    Re-fracking is the practice of returning to older wells that had been fracked in the recent past to capitalize on newer, more effective extraction technology. Re-fracking can be effective on especially tight oil deposits – where the shale products low yields – to extend their productivity.
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