Taxes Terms

  1. Clearance Certificate

  2. Constructive Receipt

  3. Constructive Sale Rule - Section 1259

  4. Consumption Tax

  5. Corporate Inversion

  6. Corporate Lien

  7. Corporate Tax

  8. Credit For Qualified Retirement Savings Contribution

  9. Credit Shelter Trust - CST

  10. Crummey Trust

  11. De Minimis Tax Rule

  12. Death Taxes

  13. Decedent (IRD) Deduction

  14. Deductible

  15. Deduction

  16. Deferred Account

  17. Deferred Gain On Sale Of Home

  18. Deferred Income Tax

  19. Deferred Tax Asset

  20. Deferred Tax Liability

  21. Dependent

  22. Dependent Care Credit

  23. Direct Tax

  24. Disposable Income

  25. Disqualifying Income

  26. Dividend Imputation

  27. Dividend Tax Credit

  28. Domestic Production Activities Deduction

  29. Domicile

  30. Double Irish With A Dutch Sandwich

  31. Double Net Lease

  32. Double Taxation

  33. Double Taxing

  34. Dual Rate Income Tax

  35. Dual-Status Taxpayer

  36. Earned Income Credit - EIC

  37. Earnings Before Interest & Tax - EBIT

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

  39. Economic Recovery Tax Act Of 1981 - ERTA

  40. Education Credit

  41. Effective Tax Rate

  42. Elderly and Disabled Credit

  43. Electronic Federal Tax Payment System - EFTPS

  44. Electronic Filing - E-File

  45. Encumbrance

  46. Energy Tax Credit

  47. Energy Trust

  48. Enrolled Agent - EA

  49. Environmental Tariff

  50. Estate Planning

  51. Estate Tax

  52. Estimated Tax

  53. Excess Profits Tax

  54. Exchange Fund

  55. Excise Tax

  56. Exempt Income

  57. Exemption

  58. Exemption Trust

  59. Expatriation Tax

  60. Family Limited Partnership - FLP

  61. Federal Income Tax

  62. Federal Tax Brackets

  63. Federal Tax Lien

  64. Federal Telephone Excise Tax

  65. Federal Unemployment Tax Act - FUTA

  66. Filing Extension

  67. Filing Status

  68. Final Return For Decedent

  69. Financial Planner

  70. First-Time Homebuyer Tax Credit

  71. First-Year Allowance

  72. Fiscal Cliff

  73. Flat Tax

  74. Flow-Through Entity

  75. Flower Bond

  76. Foreign Earned Income Exclusion

  77. Foreign Housing Exclusion And Deduction

  78. Foreign Tax Credit

  79. Foreign Tax Deduction

  80. Form 1040X

  81. Form 1045: Application For Tentative Refund

  82. Form 1065

  83. Form 1078

  84. Form 1099-B

  85. Form 1099-INT

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

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

  88. Form 3903

  89. Form 4506

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

  91. Form 4684: Casualties And Thefts

  92. Form 4797

  93. Form 4952: Investment Interest Expense Deduction

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

  95. Form 6251: Alternative Minimum Tax - Individuals

  96. Form 6252: Installment Sale Income

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

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

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

  100. Form 8283-V: Payment Voucher for Filing Fee Under Section 170(f)(13)

Hot Definitions
  1. Organic Growth

    The growth rate that a company can achieve by increasing output and enhancing sales. This excludes any profits or growth acquired from takeovers, acquisitions or mergers. Takeovers, acquisitions and mergers do not bring about profits generated within the company, and are therefore not considered organic.
  2. Family Limited Partnership - FLP

    A type of partnership designed to centralize family business or investment accounts. FLPs pool together a family's assets into one single family-owned business partnership that family members own shares of. FLPs are frequently used as an estate tax minimization strategy, as shares in the FLP can be transferred between generations, at lower taxation rates than would be applied to the partnership's holdings.
  3. Yield Burning

    The illegal practice of underwriters marking up the prices on bonds for the purpose of reducing the yield on the bond. This practice, referred to as "burning the yield," is done after the bond is placed in escrow for an investor who is awaiting repayment.
  4. Marginal Analysis

    An examination of the additional benefits of an activity compared to the additional costs of that activity. Companies use marginal analysis as a decision-making tool to help them maximize their profits. Individuals unconsciously use marginal analysis to make a host of everyday decisions. Marginal analysis is also widely used in microeconomics when analyzing how a complex system is affected by marginal manipulation of its comprising variables.
  5. Treasury Inflation Protected Securities - TIPS

    A treasury security that is indexed to inflation in order to protect investors from the negative effects of inflation. TIPS are considered an extremely low-risk investment since they are backed by the U.S. government and since their par value rises with inflation, as measured by the Consumer Price Index, while their interest rate remains fixed.
  6. Gilt-Edged Switching

    The selling and repurchasing of certain high-grade stocks or bonds to capture profits. Gilt-edged switching involves gilt-edged security, which can be high-grade stock or bond issued by a financially stable company such as the Blue Chip companies or by certain governments.
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