Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• UNFUNDED PENSION PLAN - Provides for the employer to pay out amounts to retirees or beneficiaries as an...
  
  
• UNICAP - see UNIFORM CAPITALIZATION RULES.
  
  
• UNIFIED CREDIT - A federal tax credit that offsets gift and estate tax liability.
  
  
• UNIFIED TAX CREDIT - A federal tax credit that reduces tax liability, dollar for dollar, on lifetime gi...
  
  
• UNIFORM ACCOUNTANCY ACT (UAA) - The UAA is the proposal for a new regulatory framework for the public a...
  
  
• UNIFORM BUILDING CODE - A national building code published by the International Conference of Building ...
  
  
• UNIFORM CAPITALIZATION RULES (UNICAP) - in the U.S., is a method of valuing inventory for tax purposes ...
  
  
• UNIFORM COMMERCIAL CODE - A codification of commercial law, adopted in most states, that attempts to ma...
  
  
• UNIFORM COMMERCIAL CODE (UCC) - A compilation of laws relating to commercial contracts involving person...
  
  
• UNIFORM CONDOMINIUM ACT (UCA) - Many states have adopted the Uniform Condominium Act (UCA). Under its p...