Legal Dictionary

Search results for: “investment income”

  • Enterprise Investment Scheme

    English Legal System: Enterprise Investment SchemeIn the context of the English law, A Dictionary of Law provides the following legal concept of Enterprise Investment Scheme : (EIS) A scheme to encourage investment in unquoted companies; it replaced the similar Business Expansion Scheme on 1 […]

  • Real Estate Investment Trust (Reit)

    An organization similar to an investment company in some respects but concentrating its holdings in real estate investments. The yield is generally liberal since REITs are required to distribute as much as 90% of their income. (See: Investment company)…

  • Portfolio Income

    United States Tax Concept of Portfolio Income Income such as interest and dividends from investments.

  • Unearned Income

    United States Tax Concept of Unearned Income Income from investments, such as interest, dividends, capital gains, or rents, as opposed to earned income, such as wages, tips, and salaries.

  • Earned Income

    Earned Income Definition (in the Accounting Vocabulary)The The New York State Society of Certified Public Accountants offers the following definition of Earned Income in a way that is easy for anybody to understand: Wages, salaries, professional fees, and other amounts received as compensation […]

  • Investment Interest Expense

    United States Tax Concept of Investment Interest Expense Interest paid on loans used for investment purposes such as margin loans to buy stock – but not including interest expense from a passive activity. The investment interest expense deduction is limited to the income from investments.

  • Return On Investment (Roi)

    Generally, book income as a proportion of net book value….

  • Income Fund

    A mutual fund providing for liberal current income from investments….

  • Income Stock

    Common stock with a high dividend yield and few profitable investment opportunities….

  • Backup Withholding

    United States Tax Concept of Backup Withholding Backup Withholding is income tax that is withheld from investment income such as interest and dividends to ensure that the tax is collected. Banks and other financial institutions are required to report to the IRS all interest and dividends paid […]

  • Kiddie Tax

    United States Tax Concept of Kiddie Tax A popular name for the tax assessed on children under age 14 who have investment income of more than $1,400. The tax is based on the parents’ marginal tax rate and computed on Form 8615.

  • Endowment Funds

    Investment funds established for the support of institutions such as colleges, private schools, museums, hospitals, and foundations. The investment income may be used for the operation of the institution and for capital expenditures….

  • Double Taxation

    Double Taxation Definition (in the Accounting Vocabulary) The New York State Society of Certified Public Accountants offers the following definition of Double Taxation in a way that is easy for anybody to understand: The act of taxing corporate earnings twice, once as the NET INCOME of the […]

  • Bond

    Bond

    Legal Definition and Related Resources of Bond Meaning of Bond A contract under seal to pay a sum of money ; a contract under seal acknowledging a debt, present or future. This is a single bond. A double bond is one where there is a condition […]

  • COSAC

    Hierarchical Display of COSAC Politics > Parliament > Interparliamentary relations > Inter-parliamentary cooperation Meaning of COSAC Overview and more information about COSAC For a more comprehensive understanding of COSAC, see in the general part of the online platform.[rtbs […]