Investment Dictionary, In Category [Taxes]

1035 exchange 1040 1040EZ 30-day wash rule 401(k) plan 403(b) plan 457 plan Abatement Abusive tax shelter Accelerated Cost Recovery System Accelerated Depreciation Accumulated earnings tax ACRS Adoption credit Ad valorem After-tax After-tax basis After-tax contributions Agency bond Agency security Alternative Minimum Tax Amended return Amount recognized AMT Annual exclusion Annual mortgagor statement Annuitant Annuitize Annuity Anticipation Applicable federal rate Appraisal Appraiser Assessed value Assessment Assessor Auditor Average price per share Back taxes Backup withholding Basis Before-tax income Bond swap Break-even tax rate Capital gains tax Capital loss carryover Carryback Carryforward Cash or Deferred Arrangement Child and dependent care credit Closing statement CODA Conduit theory Consolidated tax return Constructive receipt Consumer debt Consumer interest Cost basis Credit Deductible Deduction Deferred account Deferred tax Deficiency Dependent Determination Letter Direct deposit Direct rollover Direct transfer Disposable income Dividend clientele Double exempt Double taxation Drawback Duty Early withdrawal penalty Earned income tax credit Education credit Education IRA Effective tax rate Employee Retirement Income Security Act of 1974 Enrolled agent Enterprise zone Equity swap ERISA Escrow Estate tax Estimated tax Evaluator Excess accumulation Excess contribution Excess distribution Excess profits tax Exchange fund Exchange privilege Excise tax Exclusion Exclusion ratio Exempt Exemption Extension Federal ID Number Federal Tax Identification Number Federal tax lien Filing Filing status FIN Fiscal Fiscal agent Fiscal policy Flat tax Franchise tax Generation-skipping transfer Gift tax Hidden tax Holding period Hope credit Housing bond HUD-1 statement Identified shares Impose Imputed interest Income exclusion rule Individual tax return In escrow Inheritance tax Interest deduction Internal Revenue Code IRA rollover Joint return Joint tax return Keogh Plan Leaseback Levy Lifetime learning credit Like-kind exchange Limited Liability Company Locked in Long-term gain or loss Loss carryover Luxury tax MACRS Marital deduction Married filing jointly Married filing separately Mill Mill rate Minimum distribution Modified ACRS Mortgage interest deduction Municipal investment trust Mutual exclusion doctrine Mutual improvement certificate Negative carry Non-qualified retirement plan Non-qualified stock option Non-resident alien tax Non-statutory stock option NSO Ordinary income Ordinary loss Overlapping debt Overwithholding Patronage dividend Penalty Personal exemption Phantom income Premature distribution Pretax Pre-tax profit margin Private letter ruling Progressive tax Property assessment Property inventory Property tax Proportional tax Proprietor Proprietorship Provision for income taxes Public purpose bond Qualified Qualified retirement plan Qualifying annuity Registered Retirement Savings Plan Regressive tax Regulated investment company Required Minimum Distribution Return Return of capital Revenue ruling Right of redemption RMD Rollover Roth IRA RRSP Sale and leaseback Sales tax Schedule S Corporation Self-employed Self-employed pension Self-employment tax Separate tax returns SEP Plan Settlement sheet Short-term gain or loss SIMPLE IRA Simplified Employee Pension IRA Single Single-Premium Deferred Annuity Sin tax Social Security Tax Sole proprietorship SPDA Spousal IRA Standard deduction Standard mileage rate Subchapter M Subchapter S Corporation Surtax Tariff Tax Taxable event Taxable income Taxable wage base Tax-advantaged Taxation Tax audit Tax base Tax basis Tax bracket Tax-deductible Tax deduction Tax deferral Tax-deferred Tax-efficient Tax evasion Tax-exempt Tax haven Tax identification number Tax lien Tax loss carryback Tax loss carryforward Tax lot Taxpayer Relief Act of 1997 Tax planning Tax preference item Tax Reform Act of 1986 Tax Reform Act of 1993 Tax return Tax roll Tax sale Tax schedule Tax shelter Tax shield Tax swap Tax tables Trading profit Transfer tax Triple witching hour Trust-preferred security U.S. Government Agency Security Unaudited opinion Unified Tax Credit Unqualified audit Value Added Tax VAT Vesting W-2 Form Wash sale rule