tax treatment of investment
11Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …
12Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… …
13real estate investment trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. real estate investment trust …
14Flat tax — A flat tax (short for flat rate tax) is a tax system with a constant tax rate. [James, Simon (1998) A Dictionary of Taxation , Edgar Elgar Publishing Limited: Northampton, MA] Usually the term flat tax would refer to household income (and… …
15Categorisation of long-term insurance business for corporation tax purposes in the United Kingdom — For corporation tax purposes in the United Kingdom, long term insurance business is divided into different categories. The reason for this is that each category of business is given a different tax treatment. The categorisation is currently set… …
16Life insurance tax shelter — A life insurance tax shelter uses investments in life insurance to protect income or assets from tax liabilities. Life insurance proceeds are not taxable in many jurisdictions. Since most other forms of income are taxable (such as capital gains,… …
17Economic Growth and Tax Relief Reconciliation Act of 2001 — The Economic Growth and Tax Relief Reconciliation Act of 2001 (USPL|107|16, USStat|115|38, June 72001), was a sweeping piece of tax legislation in the United States. It is commonly known by its abbreviation EGTRRA, often pronounced egg tra or egg …
18Labour and tax laws in Iran — govern the employment and fiscal contributions of people working and living in Iran. Roughly one fourth of Iran s labour forc is engaged in manufacturing and construction. Another one fifth is engaged in agriculture, and the remainder are divided …
19Captive Real Estate Investment Trust — A real estate investment trust (REIT) that is controlled by a single company or investor and set up to own the real estate assets of the parent company for tax purposes. This tax mitigation strategy is generally used by large retailers and banks… …
20United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …
