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
Additional Related Terms: 10-Q, 52-week low, Accrued interest, After-tax basis, At par, All or any part, At best, At call, Accrued dividend, Accumulated dividend