Locked in
Situation in which an investor is reluctant to Sell a particularly profitable investment due to the Tax consequences.
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10-Q,
Above par,
Accrual of discount,
After-tax basis,
Amortization of premium,
At par,
All or any part,
At best,
At call,
Accumulated earnings tax,
At risk,
Add-on service,
Abstract of title,
Action to quiet title,
As is,
Assignment to creditors,
Attorney in fact,
Assignment of mortgage,
A shares,
Automatic investment plan,
At the money,
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,
Accredited investor,
Angel investor,
Below the line,
Book profit,
Books of final entry,
Books of original entry,
Banking Act of 1933,
Below par,
Bid-to-cover ratio,
Bureau of Public Debt,
Brought over the wall,
Buying on margin,
Buy on close,
Buy on opening,
Buy the book,
Balance of payments,
Board of Governors,
Breaking the syndicate,
Bill of exchange,
Bill of sale,
Breach of trust,
By the book,
B shares,
Balanced investment strategy,
Before-tax income,
Break-even tax rate,
Breadth-of-market theory,
Beat the gun,
Capital investment,
Cost Of Goods Sold,
Cost of sales,
Certificate of Participation,
Committee on Uniform Securities Identification Procedures,
Code of procedure,
Capitalization of income,
Cost of Living Adjustment,
Cost-of-living index,
Council of Economic Advisers,
Chasing the market,
Cheapest to deliver,
Chicago Board of Trade,
CTA,
Cost-of-living rider,
Certificate of stock,
Cost of carry,
Certificate of title,
Cancellation of debt,
Certificate of Claim,
Cost of debt capital,
Cost of funds,
Closed-end investment company,
C shares,
Class of options,
Close to the money,
Certificate of Occupancy,
Cloud on title,
Cash or Deferred Arrangement,
Class A Shares,
Class B Shares,
Crash of 1929,
Crash of 1987,
Capital gains tax,
Consolidated tax return,
Coefficient of determination,
Certificate of delivery,
Close a position,
Cornering the market,
Curbs in,
Deferred tax,
Direct profit,
Deposit in transit,
Date of issue,
Date of payment,
Due date,
Division of Enforcement,
Division of Investment Management,
Division of Market Regulation,
Date of record,
Dividend in arrears,
Desk (the),
Division of labor,
Due diligence,
Due process,
Durable Power of Attorney,
Date of maturity,
Debtor in possession,
Debtor-in-possession financing,
Deed of Release,
Deed of Trust,
Discharge of bankruptcy,
Discharge of lien,
Due-on-sale clause,
Deep in the money,
Deep out of the money,
Deed of Surrender,
Department of Housing and Urban Development,
Defensive investment strategy,
Dogs of the Dow,
Depth of market,
Due bill,
Eurodollar certificate of deposit,
Escrowed to maturity,
Either-or order,
Effective par,
E-mini,
Exchange of spot,
Effective tax rate,
Estate tax,
Employee Retirement Income Security Act of 1974,
Earned income tax credit,
Estimated tax,
Excess profits tax,
Excise tax,
First In First Out,
Form 10-Q,
Flight to quality,
Flow of funds,
Fill or kill,
Front-ending an order,
Forward P/E,
Factors of production,
Favorable balance of trade,
Foreign direct investment,
Form S-1,
Family of funds,
Fund of funds,
Fixed investment trust,
Free right of exchange,
Federal Tax Identification Number,
Federal tax lien,
Flat tax,
Franchise tax,
Gross profit,
Gross profit margin,
Guaranteed Investment Contract,
General Agreement on Tariffs and Trade,
Gather in the stops,
Gift tax,
Hart-Scott-Rodino Act of 1976,
Hit the bid,
House of issue,
Holder in due course,
Home equity line of credit,
Hidden tax,
Hammering the market,
Held at the opening,
Holding the market,
Investment flows,
In escrow,
Investment bill,
Investment-grade bond,
Investment letter,
Investment security,
Investment value,
In-house,
Investment Advisor Act of 1940,
Investment bank,
Investment banker,
Investment Bankers Association,
Investment banking,
Investment banking group,
Investment Company Act of 1940,
In line,
Investment multiplier,
Insider Trading sanctions Act of 1984,
Internal Rate of Return,
Investor relations,
Indication of interest,
In intestacy,
In play,
In-process research and development,
Investment company,
Investment fund,
Investment objective,
Investment policy,
Investment trust,
I/O strip,
Inheritance tax,
Investment property,
In-service withdrawal,
Investment philosophy,
Individual tax return,
Imbalance of orders,
In and out,
Individual investor,
Institutional investor,
In sympathy,
In the tank,
Jumping the gun,
Joint tax return,
Last In First Out,
Lender of last resort,
Law of one price,
Lending at a rate,
Limit-on-close order,
Law of demand,
Law of supply,
Letter of comment,
Line of credit,
Loan-to-cost,
Loan-to-value,
Lock-in,
Leading the market,
Locked in,
Long-term gain or loss,
Luxury tax,
Level I quotes,
Municipal investment trust,
Make a market,
Market on close order,
Mark-to-market,
Medium of exchange,
Marginal propensity to consume,
Money at call,
Net investment,
Net profit,
Net profit margin,
Negotiable certificate of deposit,
Negotiable Order of Withdrawal,
Notice of Sale,
National Association of Securities Dealers,
National Association of Securities Dealers Automated Quotations system,
Notice of Default,
Non-resident alien tax,
National Association of Real Estate Investment Trusts,
Non-investment property,
Nonaccredited investor,
Off the books,
Office of Thrift Supervision,
Out-of-favor,
Over-the-Counter,
On-floor order,
On margin,
Or better,
Operating profit margin,
Opinion of title,
On account,
On-the-spot loan,
Out of the money,
On-balance volume,
Odd lot buy/sell ratio,
On close,
On open,
On the opening,
Pooling of interests,
Pre-depreciation profit,
Pre-tax profit margin,
Profit,
Profit and loss statement,
Profit margin,
Pro forma,
Par bond,
Payment-in-kind security,
Price Value of a Basis Point,
P&L,
Profit warning,
Power of Attorney,
Past-due balance method,
Prioritization of debt,
Property tax,
Profit-sharing,
Paid-in capital,
Paid-in surplus,
Passive investor,
Private Investment in Public Equity,
Preservation of capital,
Progressive tax,
Proportional tax,
Profit ratio,
Painting the tape,
Paper profit,
Profit-taking,
Qualified institutional investor,
Return of capital,
Return on Capital,
Return on Invested Capital,
Return on Total Assets,
Regulation Q,
Real Estate Mortgage Investment Conduit,
Reading the tape,
Regulation D,
Regulation T,
Regulation U,
Round of funding,
Rules of Fair Practice,
Rate of exchange,
Reciprocal of European terms,
Regulated investment company,
Regulation A,
Right of first refusal,
Right of rescission,
Right to Know,
Revolving line of credit,
Right of recourse,
Rule of 78,
Right of redemption,
Retirement Equity Act of 1984,
Regressive tax,
Return on Capital Employed,
Rate of return,
Realized profit,
Real rate of return,
Retail investor,
SG&A,
Sight letter of credit,
S&L,
Sell,
Securities Investor Protection Corporation,
Segregation of securities,
Sell limit order,
Sell order,
Sell plus,
Sell-side analyst,
Sell the book,
Standard of living,
Second-to-die insurance,
Statute of Limitations,
Statutory investment,
Satisfaction of debt,
Staggered board of directors,
Systematic investment plan,
Selling the spread,
Social Security Tax,
Special situation,
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 Acts Amendments of 1975,
Securities Exchange Act of 1934,
Seek a market,
Small investor,
Sophisticated investor,
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,
Truth in Lending,
Tax-free bond fund,
Tax-managed fund,
Tax lien,
Tax roll,
Tenancy at will,
Transfer tax,
Tax deferral,
Tax-deferred,
The Street,
Timing the market,
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,
Trading profit,
Take a bath,
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,
Unappropriated profit,
Unit Investment Trust,
Unified Tax Credit,
Unit of trade,
Unit of trading,
Unrealized profit,
Value Added Tax,
Waiver of premium,
W-2 Form,
W formation,
X or XD,
Year-To-Date,
Yield to call,
Yield to maturity,
Yield to worst,
Y shares,
Zero-investment portfolio