摘要:
A nonrefundable federal tax credit implemented in 1981 as an incentive for businesses and other entities to increase their research and development activ[阅读全文:]
摘要: A foreigner who is a permanent resident of the country in which he or she resides but does not have citizenship. To fall under this classification in the U.S., you need to either currently have a gree[阅读全文:]
摘要: A federal tax filing status available to widows and widowers for two years after their spouse's death. In the year the spouse dies, the widow or widower can (but is not required to) still file as mar[阅读全文:]
摘要: A method for determining when and how much income was earned over a period of time. The ratable accrual method can be used to compute the interest income for tax purposes. This is opposed to the paym[阅读全文:]
摘要: Any property that is attached directly to land, as well as the land itself. Real property not only includes buildings and other structures, but also rights and interests. Real property can be either r[阅读全文:]
摘要: A gain resulting from selling an asset at a price higher than the original purchase price.
There may be tax consequences for a realized profit.
[阅读全文:]
摘要: A loss recognized when assets are sold for a price lower than the original purchase price.
A portion of the realized loss may be applied against a capital gain or realized profit to redu[阅读全文:]
摘要: The process of re-determining the value of property or land for tax purposes.
Property is usually reassessed on an annual basis. You may request a "reassessment" if you disagree with y[阅读全文:]
摘要: 1. A condition set by the seller of an asset that gives him/her the right to purchase back some or all of the assets within a certain period of time.
2. A situation where an individual must ad[阅读全文:]
摘要: When an investment or asset is sold for an amount that is greater than what was originally paid. Recognizing gains on an asset will trigger a capital gains situation, but only if the asset is deemed t[阅读全文:]