FT MarketWatch

Conduit theory

The idea that qualifying investment companies and REITs should be allowed to avoid Double taxation by passing Interest, dividend income and Capital gains directly to Shareholder, without also incurring a tax Liability.

Related Terms: 16 Capital, Cap, Double taxation, Interest, Inc., ITS, Liability, Low, OID, Owe, Ring, Shareholder, Share, Tax, Taxation, Void
Other Related Pages: Category: Taxes Starting With: C
Semi Related Terms: 571 CLICK HERE TO VIEW
10-Q, 52-week low, Accrued interest, After-tax basis, At par, All or any part, At best, At call, Accrued dividend, Accumulated dividend, Accumulated earnings tax, American Depositary Share, All-risks coverage, At risk, Add-on service, Action to quiet title, As is, Assignment to creditors, Attorney in fact, A shares, Automatic investment plan, Average price per share, At the money, After-tax contributions, Across the board, Additional paid-in capital, Abusive tax shelter, After-tax, Alternative Minimum Tax, Against the box, At the bell, At the close, At the figure, At the full, At the market, At the opening order, Automated Pricing and Reporting System, Away from the market, Below the line, Book value per share, Benchmark interest rate, Bid-to-cover ratio, Bill pass, Brought over the wall, Buying on margin, Buy on close, Buy on opening, Buy the book, Basic earnings per share, Base interest rate, Breaking the syndicate, By the book, Bailing out, Business finance companies, Back-end load, B shares, Buy and write, Bearer share, Bonus share, Balanced investment strategy, Before-tax income, Break-even tax rate, Beat the gun, Capital, Capital appreciation, Capital asset, Capital efficiency, Capital expenditure, Capital growth, Capital investment, Capitalized interest, Capital liability, Capital loss, Capital resource, Compound interest, Current income, Cap, Capital market, Capital structure, Committee on Uniform Securities Identification Procedures, Coupon pass, Closed out, Cash dividend, Cumulative dividend, Capitalization of income, Cap rate, Capital account, Capital consumption allowance, Capital formation, Cash and carry trade, Chasing the market, Cheapest to deliver, Capital budget, Capital gains distribution, Contingent liability, Cash-out refinancing, Closed-end credit, Consumer interest, Cost of debt capital, Crowding out, Capital appreciation fund, Closed-end fund, Closed-end investment company, C shares, Close to the money, Cloud on title, Capital Asset Pricing Model, Capital commitment, Class A Shares, Class B Shares, Contributed capital, Capital gains tax, Capital loss carryover, Child and dependent care credit, Consolidated tax return, Cup and handle, Close a position, Close out, Cornering the market, Curbs in, Curbs out, Corporate venture capital, Deferred tax, Direct profit, Double budget, Double-declining balance depreciation method, Double-entry bookkeeping, Deposit in transit, Direct deposit, Direct sends, Debt capital, Deferred interest bond, Direct issuer, Direct paper, Double exempt, Division of Investment Management, Do Not Reduce, Dividend clawback, Dividend clientele, Dividend discount model, Dividend in arrears, Dividend payout ratio, Dividend rate, Dividend Reinvestment Plan, Dividend requirement, Dividend rollover plan, Double taxation, Desk (the), Double indemnity, Directed share program, Direct financing, Direct placement, Direct Public Offering, De-escalation clause, De facto, Doing business as, Debtor in possession, Debtor-in-possession financing, Direct lease, Double net lease, Due-on-sale clause, Deep in the money, Deep out of the money, Double witching hour, Department of Housing and Urban Development, Direct rollover, Direct transfer, Direct participation program, Defensive investment strategy, Dogs of the Dow, Double hedging, Double up, Dow dividend theory, Disposable income, Double bottom, Double top, Double top breakout, Daily low, Double auction market, Effective annual interest rate, Exact interest, Escrowed to maturity, E-mini, Ex-pit transaction, Effective tax rate, Ex-all, Explicit interest, Equity REIT, Estate tax, Employee Retirement Income Security Act of 1974, Equity capital, Earned income tax credit, Estimated tax, Excess profits tax, Excise tax, Financial capital, First In First Out, Form 10-Q, Federal Savings and Loan Association, Fixed income, Fixed income equivalent, Fixed-income arbitrage, Flight to quality, Front-ending an order, Fractional share, Forward P/E, Fully diluted earnings per share, Fed pass, Foreign direct investment, Front-end load, Form S-1, Friends and family offering, Forward interest rate, Full faith and credit, Finite-life REIT, Free and clear, Fixed investment trust, Federal ID Number, Federal Tax Identification Number, Federal tax lien, Flat tax, Franchise tax, Gross income, Ginnie Mae pass-through, Guaranteed Investment Contract, G-7, General Agreement on Tariffs and Trade, G-8, Growth and income fund, Gather in the stops, Gift tax, Hit the bid, Health Insurance Portability and Accountability Act, Holder in due course, Hang out loan, Hybrid REIT, Hidden tax, Head and shoulders, High-low index, Hammering the market, Held at the opening, Holding the market, Income statement, Investment flows, Interest-bearing, Income bond, In escrow, Interest rate collar, Interest rate risk, Interest rate swap, Invested capital, Investment bill, Investment-grade bond, Investment letter, Investment security, Investment value, In-house, Investment Advisor Act of 1940, Investment bank, Investment banker, Investment Bankers Association, Investment banking, Investment banking group, Investment Company Act of 1940, Income coverage, Income stock, Indicated dividend, In line, Income distribution, Investment multiplier, Interest rate futures, Insurable interest, Interest, Interest expense, Indication of interest, Inc., In intestacy, Inter vivos trust, Imputed interest, Interest deduction, Interest-only loan, Interest rate, Interest rate cap, Interest rate ceiling, Interest rate floor, In play, In-process research and development, Income fund, Income risk, Investment company, Investment fund, Investment objective, Investment policy, Investment trust, Interest rate option, I/O strip, Inchoate interest, Income property, Inheritance tax, Interest-only strip, Investment property, Income replacement ratio, In-service withdrawal, Investment philosophy, Income exclusion rule, Individual tax return, In and out, In sympathy, In the tank, ITS, Invisible venture capital, Jointly and severally, Jumping the gun, Joint and several liability, Joint and survivor annuity, Joint tax return, Knock-out option, Last In First Out, Liability, Lending at a rate, Limit-on-close order, London International Financial Futures and Options Exchange, London Inter-Bank Offer Rate, Lifetime cap, Loan-to-cost, Loan-to-value, Lock-in, Large cap, Leading the market, Limited Liability Company, Locked in, Long-term gain or loss, Luxury tax, Level I quotes, Low, Mortgage pass-through security, Municipal investment trust, Make a market, Market if touched order, Market on close order, Mark-to-market, Marginal propensity to consume, Modified pass-through, Money at call, Mortgage interest deduction, Mortgage REIT, Market cap, Medium-cap, Micro cap, Mid cap, Market-share weighted index, Net income, Net income multiplier, Net interest margin, Net investment, Net Operating Income, Non-interest-bearing note, Net capital ratio, Null and void, Non-resident alien tax, National Association of Real Estate Investment Trusts, Non-investment property, Nasdaq Small Cap Market, Nominal capital, Off the books, Ordinary interest, OID, Out-of-favor, Over-the-Counter, On-floor order, On margin, Omitted dividend, Optional dividend, Other income, Open interest, One-share one-vote rule, On account, On-the-spot loan, Open-end credit, Open-end mortgage, Owe, Open-end fund, Open-end management company, Option income fund, Option holder, Out of the money, Open-end lease, Old age, survivors, and disability insurance, Ordinary income, On-balance volume, On close, On open, On the opening, Permanent capital, Pre-tax profit margin, Profit and loss statement, Pass-through, Pass-through coupon rate, Payment-in-kind security, Phantom income, Price Value of a Basis Point, Private sector pass-through, Participating dividend, P&L, Primary earnings per share, Provision for income taxes, Peace dividend, Personal interest, Prepaid interest, Premium income, Passive income, Property tax, Paid-in capital, Paid-in surplus, Percent held by institutions, Private Investment in Public Equity, Perfect capital market, Preservation of capital, Patronage dividend, Progressive tax, Proportional tax, Point-and-figure chart, Painting the tape, Priced out, Qualifying ratios, Qualifying annuity, Qualifying share, Reports and Records, Return of capital, Return on Capital, Return on Invested Capital, Return on Total Assets, Real interest rate, Regulation Q, Real Estate Mortgage Investment Conduit, Reading the tape, Regulation D, Regulation G, Regulation T, Regulation U, Regulated investment company, Regulation A, Right to Know, Regressive tax, Return on Capital Employed, Ring, Risk capital, Selling, General and Administrative Expenses, SG&A, Savings and Loan, Simple interest, S&L, Securities and Exchange Commission, Sell the book, Shareholder, Special dividend, Stock dividend, Second-to-die insurance, Share, Short interest, Short interest ratio, Statutory investment, Sale and leaseback, Security interest, Share appreciation mortgage, Systematic investment plan, Selling the spread, Social Security Tax, Shareholder value, Share price, Small cap, Selling short against the box, Shorting against the box, Sales tax, S Corporation, Self-employment tax, Separate tax returns, Short-term gain or loss, Sin tax, Subchapter M, Subchapter S Corporation, Schedule C, Seek a market, S&P phenomenon, Stop and reverse, Stopped out, Seed capital, Times interest earned, Tax anticipation note, Tax-exempt bond, Tax renevue anticipation note, T-Bill, Term to maturity, Treasury Direct, Take a position, Trailing P/E, Tax haven, Tax, Tax schedule, Tenancy by the entirety, Truth in Lending, Tax-free bond fund, Tax-managed fund, Tax lien, Tax roll, Tenancy at will, Transfer tax, Tax deferral, Tax-deferred, Top hat plan, The Street, Timing the market, Taxable income, Tax-advantaged, Taxation, Tax audit, Tax base, Tax basis, Tax bracket, Tax-deductible, Tax deduction, Tax-efficient, Tax evasion, Tax-exempt, Tax identification number, Tax loss carryback, Tax loss carryforward, Tax lot, Tax planning, Tax preference item, Tax Reform Act of 1986, Tax Reform Act of 1993, Tax return, Tax sale, Tax shelter, Tax shield, Tax swap, Tax tables, Top out, Take a bath, U.S. Government Agency Security, U.S. Savings Bond, U.S. Treasury, U.S. Treasury Bill, U.S. Treasury Bond, U.S. Treasury Note, U.S. Treasury Securities, Unlimited tax bond, Unpaid dividend, Umbrella liability insurance, Unearned interest, Unit Investment Trust, Unified Tax Credit, Void, Value Added Tax, Venture capital, Venture capital limited partnership, Working capital, With interest, Working capital loan, Widow-and-orphan stock, W-2 Form, W formation, When, as, and if issued, X or XD, Year-To-Date, Yield to call, Yield to maturity, Yield to worst, Y shares, Zero-investment portfolio