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 

• TAX DEFERRAL OPTION - Allowing the capital gains tax on an asset to be payable only when the gain is re...
  
  
• TAX DEFERRED - Income or other earnings that are not now, but will eventually be, subject to taxation. ...
  
  
• TAX DEFERRED EXCHANGE (1031 EXCHANGE) - Under Section 1031 of the Internal Revenue Code, some or all of...
  
  
• TAX DIFFERENTIAL VIEW (OF DIVIDEND POLICY) - The view that shareholders prefer capital gains over divid...
  
  
• TAX EFFECT METHOD - where, irrespective of when is a tax payable, its effect should be recognized in th...
  
  
• TAX EFFICIENT PORTFOLIOS - Are investment holdings which have both trading profits and tax minimization...
  
  
• TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 (TEFRA) - Legislation to increase tax revenue by elimi...
  
  
• TAX EQUIVALENT YIELD - the yield that must be offered before factoring in taxes so that an investment p...
  
  
• TAX ESCALATION CLAUSE - a provision in a lease for the tenant to pay for any increase in real estate ta...
  
  
• TAX EVASION - Illegal by reducing tax burden by underreporting income, overstating deductions, or using...