FT MarketWatch
Simply type in the name of the company whos symbol you wish to lookup and submit.
Search Investors Edge:    

Constructive receipt

According to the IRS, the date when a taxpayer received income, such as a dividend payment, interpreted as the first date the taxpayer has the 

Right

 to 

Claim

 it, whether or not that 

Claim

 was actually exercised.



Related Terms: 6

Claim

,

Exercise

,

Inc.

,

Payer

,

Right

,

Tax


Other Related Pages:

Category: Taxes


Starting With: C


Semi Related Terms: 407  CLICK HERE TO VIEW

After-tax basis

,

At par

,

All or any part

,

At best

,

At call

,

Accrued dividend

,

Accumulated dividend

,

Accumulated earnings tax

,

Actual market

,

All-risks coverage

,

At risk

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Adjustment date

,

A shares

,

Aggregate exercise price

,

At the money

,

Automatic exercise

,

After-tax contributions

,

Across the board

,

Additional paid-in capital

,

Abusive tax shelter

,

After-tax

,

Alternative Minimum Tax

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Away from the market

,

Back pay

,

Below the line

,

Banking Act of 1933

,

Bid-to-cover ratio

,

Brought over the wall

,

Buy the book

,

Breaking the syndicate

,

By the book

,

Balloon payment

,

Back-end load

,

B shares

,

Before-tax income

,

Break-even tax rate

,

Beat the gun

,

Cleared date

,

Current income

,

Call date

,

Cash dividend

,

Cumulative dividend

,

Capitalization of income

,

Chasing the market

,

Cheapest to deliver

,

Commodities Exchange Act

,

Claim

,

Certificate of Claim

,

Closed-end credit

,

Closed-end fund

,

Closed-end investment company

,

C shares

,

Cashless exercise

,

Close to the money

,

Closing date

,

Cash or Deferred Arrangement

,

Class A Shares

,

Class B Shares

,

Capital gains tax

,

Consolidated tax return

,

Close a position

,

Cornering the market

,

Curbs in

,

Deferred tax

,

Date draft

,

Deposit in transit

,

Date of issue

,

Date of payment

,

Delivery vs. payment

,

Distribution date

,

Due date

,

Do Not Reduce

,

Date of record

,

Dividend clawback

,

Dividend clientele

,

Dividend discount model

,

Dividend in arrears

,

Dividend payout ratio

,

Dividend rate

,

Dividend Reinvestment Plan

,

Dividend requirement

,

Dividend rollover plan

,

Desk (the)

,

Dated date

,

De-escalation clause

,

De facto

,

Doing business as

,

Date of maturity

,

Debtor in possession

,

Debtor-in-possession financing

,

Deferred payment

,

Down payment

,

Deep in the money

,

Deep out of the money

,

Deferred payment annuity

,

Dogs of the Dow

,

Dow dividend theory

,

Disposable income

,

Escrowed to maturity

,

Ex-legal

,

Either-or order

,

Edge Act

,

E-mini

,

Ex-pit transaction

,

Effective date

,

Effective tax rate

,

Ex-all

,

Early exercise

,

Exercise

,

Exercise assignment

,

Exercise limit

,

Exercise notice

,

Exercise ratio

,

Expiration date

,

Ex-warrants

,

Estate tax

,

Employee Retirement Income Security Act of 1974

,

Ex-rights

,

Ex-rights date

,

Earned income tax credit

,

Estimated tax

,

Excess profits tax

,

Excise tax

,

First In First Out

,

First call date

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Fill or kill

,

Forward P/E

,

First board

,

First notice day

,

Front-end load

,

First preferred stock

,

Form S-1

,

Fair Credit Reporting Act

,

Fair Debt Collection Practices Act

,

First mortgage

,

Federal Insurance Contributions Act

,

Free right of exchange

,

Federal ID Number

,

Federal Tax Identification Number

,

Federal tax lien

,

Flat tax

,

Franchise tax

,

First-round financing

,

Gross income

,

Glass-Steagall Act

,

G-7

,

G-8

,

Graduated payment

,

Growth and income fund

,

Grant date

,

Gather in the stops

,

Gift tax

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Home Mortgage Disclosure Act

,

Hidden tax

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Income statement

,

Income bond

,

In escrow

,

Issue date

,

In-house

,

Investment Advisor Act of 1940

,

Investment Company Act of 1940

,

Income coverage

,

Income stock

,

Indicated dividend

,

In line

,

Income distribution

,

Insurance claim

,

Insider Trading sanctions Act of 1984

,

Inc.

,

In intestacy

,

Inter vivos trust

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

I/O strip

,

Income property

,

Inheritance tax

,

Immediate payment annuity

,

Income replacement ratio

,

In-service withdrawal

,

Income exclusion rule

,

Individual tax return

,

In and out

,

In sympathy

,

In the tank

,

Jumping the gun

,

Joint tax return

,

Last In First Out

,

Lending at a rate

,

London Inter-Bank Offer Rate

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Leading the market

,

Locked in

,

Long-term gain or loss

,

Luxury tax

,

Level I quotes

,

Maturity date

,

Make a market

,

Mark-to-market

,

Marginal propensity to consume

,

Minimum payment

,

Money at call

,

Net income

,

Net income multiplier

,

Net Operating Income

,

No limit order

,

No quote

,

No-Fault

,

No-Action Letter

,

No-lien affidavit

,

No-load

,

Non-resident alien tax

,

No-load stock

,

No book

,

Off the books

,

Over-the-Counter

,

Or better

,

Omitted dividend

,

Optional dividend

,

Other income

,

Offering date

,

On-the-spot loan

,

Open-end credit

,

Open-end mortgage

,

Open-end fund

,

Open-end management company

,

Option income fund

,

Out of the money

,

Open-end lease

,

Ordinary income

,

On the opening

,

Payer

,

Pre-depreciation profit

,

Pre-tax profit margin

,

Payment date

,

Payment-in-kind security

,

Phantom income

,

Price Value of a Basis Point

,

Payment for order flow

,

Participating dividend

,

Payable date

,

P&L

,

Provision for income taxes

,

Peace dividend

,

Periodic payment plan

,

Pre-existing conditions

,

Projected maturity date

,

Premium income

,

Passive income

,

Property tax

,

Prudent Expert Act

,

Paid-in capital

,

Paid-in surplus

,

Pre-syndicate bid

,

Private Investment in Public Equity

,

Patronage dividend

,

Progressive tax

,

Proportional tax

,

Painting the tape

,

Redemption date

,

Reading the tape

,

Receive against payment

,

Receive versus payment

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Record date

,

Right

,

Regulation A

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Right of recourse

,

Right of redemption

,

Retirement Equity Act of 1984

,

Regressive tax

,

SG&A

,

S&L

,

Stop payment

,

Sell the book

,

Special dividend

,

Stock dividend

,

Special Drawing Right

,

Second-to-die insurance

,

Severally but not jointly

,

Single-payment loan

,

Standard payment calculation

,

Selling the spread

,

Social Security Tax

,

Selling short against the box

,

Shorting against the box

,

Sales tax

,

S Corporation

,

Self-employment tax

,

Separate tax returns

,

Short-term gain or loss

,

Sin tax

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Securities Act of 1933

,

Securities Exchange Act of 1934

,

Seek a market

,

Settlement date

,

S&P phenomenon

,

Tax anticipation note

,

Tax-exempt bond

,

Tax renevue anticipation note

,

T-Bill

,

Term to maturity

,

Take a position

,

Trailing P/E

,

Tax haven

,

Tax

,

Tax schedule

,

Tenancy by the entirety

,

TED spread

,

Truth in Lending

,

Tax-free bond fund

,

Tax-managed fund

,

Tax lien

,

Tax roll

,

Tenancy at will

,

Transfer tax

,

Tax deferral

,

Tax-deferred

,

Top hat plan

,

The Street

,

Timing the market

,

Taxable income

,

Tax-advantaged

,

Tax audit

,

Tax base

,

Tax basis

,

Tax bracket

,

Tax-deductible

,

Tax deduction

,

Tax-efficient

,

Tax evasion

,

Tax-exempt

,

Tax identification number

,

Tax loss carryback

,

Tax loss carryforward

,

Tax lot

,

Taxpayer Relief Act of 1997

,

Tax planning

,

Tax preference item

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Tax return

,

Tax sale

,

Tax shelter

,

Tax shield

,

Tax swap

,

Tax tables

,

Take a bath

,

Trade date

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Unlimited tax bond

,

Uniform Securities Act

,

Unpaid dividend

,

Unified Tax Credit

,

Voting right

,

Value Added Tax

,

Williams Act

,

W-2 Form

,

W formation

,

When, as, and if issued

,

When issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares


Home  Day Trading  Mutual Funds  Bonds  Hedge Funds  Forex  Futures  Options  Retirement Planning  Tag Heuer Watches
SEEHITS.COM HIT COUNTER