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Underwithholding
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摘要: Inadequate withholding of taxes from wages or other income during the year. Underwithholding will result in a balance due upon filing. Significant underwithholding can result in a nasty surprise for t[阅读全文:]

Underwriting Agreement
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摘要: A contract between a group of investment bankers who form an underwriting group or syndicate, and the issuing corporation of a new securities issue. The underwriting agreement contains the details of [阅读全文:]

Unearned Income
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摘要: Any income that comes from investments and other sources unrelated to employment services.

Examples of unearned income include interest from a savings account, bond interest, tips, alimo[阅读全文:]

Unemployment Income
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摘要: An insurance benefit that is paid as a result of a taxpayer's inability to find gainful employment. Unemployment income is paid from either a federal or state-sponsored fund. The recipient must meet [阅读全文:]

Unified Tax Credit
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摘要: A tax credit that is afforded to every man, woman and child in America by the IRS. This credit allows each person to gift a certain amount of their assets to other parties without having to pay gift, [阅读全文:]

Uniform Business Rate
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摘要: A multiplier used in England and Wales to determine how much money owners of commercial and industrial properties must pay each year to their local governments. The rate, set by central government, is[阅读全文:]

Unqualified Audit
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摘要: Also known as a complete audit. An audit that has been performed and researched so thoroughly that the only possible remaining discrepancies stem from information that could not be obtained by the aud[阅读全文:]

Unrecaptured Section 1250 Gain
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摘要: A type of depreciation-recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital-gains rate (or less in some cases). [阅读全文:]

Unaudited Opinion
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摘要: An opinion that can be offered by a Certified Public Accountant before he or she audits an organization's books. This is known as an unaudited opinion, and it will reflect the opinion of the accounta[阅读全文:]

Tranportation And Storage Costs
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摘要: An moving expense deduction related to the costs of a taxpayer's relocation. Transportation and storage costs include the cost of moving and storing the taxpayer's possessions.

The type of pr[阅读全文:]