- Branża: Financial services
- Number of terms: 73910
- Number of blossaries: 1
- Company Profile:
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The option to sell an asset and claim a loss for tax purposes or not sell the asset and defer the capital gains tax.
Industry:Financial services
Agreement between trustee and borrower setting out terms of a bond.
Industry:Financial services
Tax loss carryforwards from previous business losses that form a tax shelter for profits earned in current and future years.
Industry:Financial services
An intra budgetary financial arrangement in which both payments and receipts occur within the same trust fund group.
Industry:Financial services
Legislation forming part of a larger act designed to balance the federal budget. Some of the legislation's provisions included tax credits for taxpayers supporting children, an increase in the amount that could be excluded from estate taxes, and a lower capital gains tax rate.
Industry:Financial services
A law that requires all corporate bonds and other debt securities to be issued subject to indenture agreements and comply with certain indenture provisions approved by the SEC.
Industry:Financial services
A merger or consolidation that is not a tax-fee acquisition. The selling shareholders are treated as having sold their shares.
Industry:Financial services
Receipt for goods that are to be held in trust for the lender.
Industry:Financial services
The return from a higher-paying but taxable investment that would equal the return from a tax-free investment. This depends on the investor's tax bracket.
Industry:Financial services
Agent of a bond issuer who handles the administrative aspects of a loan and ensures that the borrower complies with the terms of the bond indenture.
Industry:Financial services