Private letter ruling
A letter sent by the IRS in response to a request for clarification or interpretation of a Tax law as it applies to a specific question or situation.
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10-Q,
Allowance for depreciation,
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,
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,
Below the line,
Books of final entry,
Books of original entry,
Banking Act of 1933,
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,
Before-tax income,
Break-even tax rate,
Breadth-of-market theory,
Beat the gun,
Cost Of Goods Sold,
Cost of sales,
CAT bond,
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,
Cost-of-living rider,
Certificate of stock,
Common-law voting,
Cost of carry,
Certificate of title,
Contract for deed,
Cancellation of debt,
Certificate of Claim,
Commitment letter,
Cost of debt capital,
Cost of funds,
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,
Deposit in transit,
Date of issue,
Date of payment,
Division of Enforcement,
Division of Investment Management,
Division of Market Regulation,
Date of record,
Dividend in arrears,
Desk (the),
Division of labor,
Deficiency letter,
Doing business as,
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,
Determination Letter,
Dogs of the Dow,
Dead cat bounce,
Depth of market,
Eurodollar certificate of deposit,
Escrowed to maturity,
Either-or order,
ECI,
E-mini,
Exchange for futures,
Exchange for physical,
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,
Forward P/E,
Factors of production,
Favorable balance of trade,
Fee-for-service,
Form S-1,
Family of funds,
Fund of funds,
FICA,
Free right of exchange,
Federal Tax Identification Number,
Federal tax lien,
Flat tax,
Franchise tax,
General Agreement on Tariffs and Trade,
Gather in the stops,
Gift tax,
Hart-Scott-Rodino Act of 1976,
Highly confident letter,
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,
In escrow,
Investment letter,
In-house,
Investment Advisor Act of 1940,
Investment Company Act of 1940,
In line,
Insider Trading sanctions Act of 1984,
Internal Rate of Return,
Indication of interest,
In intestacy,
Inter vivos trust,
In play,
In-process research and development,
I/O strip,
Inheritance tax,
In-service withdrawal,
Individual tax return,
Imbalance of orders,
In and out,
In sympathy,
In the tank,
Jumping the gun,
Joint tax return,
Last In First Out,
Lender of last resort,
Law day,
Law of one price,
Letter security,
Lending at a rate,
Limit-on-close order,
Law of demand,
Law of supply,
London Inter-Bank Offer Rate,
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,
Make a market,
Market if touched order,
Market letter,
Market on close order,
Mark-to-market,
Medium of exchange,
Marginal propensity to consume,
Money at call,
Negotiable certificate of deposit,
Negotiable Order of Withdrawal,
Notice of Sale,
National Association of Securities Dealers,
National Association of Securities Dealers Automated Quotations system,
No-Action Letter,
Notice of Default,
Non-resident alien tax,
National Association of Real Estate Investment Trusts,
Off the books,
Office of Thrift Supervision,
Out-of-favor,
Over-the-Counter,
On-floor order,
On margin,
Or better,
Opinion of title,
On account,
On-the-spot loan,
Out of the money,
On-balance volume,
On close,
On open,
On the opening,
Pooling of interests,
Pre-depreciation profit,
Pre-tax profit margin,
Payment-in-kind security,
Price Value of a Basis Point,
Payment for order flow,
P&L,
Provision for income taxes,
Pre-existing conditions,
Power of Attorney,
Prioritization of debt,
Property tax,
Paid-in capital,
Paid-in surplus,
Percent held by institutions,
Pre-syndicate bid,
Private Investment in Public Equity,
Preservation of capital,
Private letter ruling,
Progressive tax,
Proportional tax,
Painting the tape,
Return of capital,
Return on Capital,
Return on Invested Capital,
Return on Total Assets,
Regulation Q,
Reading the tape,
Regulation T,
Regulation U,
Round of funding,
Rules of Fair Practice,
Rate of exchange,
Reciprocal of European terms,
Regulation A,
Release letter,
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,
Real rate of return,
SG&A,
Sight letter of credit,
S&L,
Segregation of securities,
Sell the book,
Standard of living,
Second-to-die insurance,
Statute of Limitations,
Satisfaction of debt,
Staggered board of directors,
Selling the spread,
Savings Incentive Match Plan for Employees,
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 S Corporation,
Schedule C,
Securities Act of 1933,
Securities Acts Amendments of 1975,
Securities Exchange Act of 1934,
Seek a market,
S&P phenomenon,
Tax anticipation note,
Tax-exempt bond,
Tax renevue anticipation note,
T-Bill,
Term to maturity,
Take a position,
Transmittal letter,
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,
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,
Unified Tax Credit,
Unit of trade,
Unit of trading,
Value Added Tax,
Waiver of premium,
W-2 Form,
W formation,
When, as, and if issued,
X or XD,
Year-To-Date,
Yield to call,
Yield to maturity,
Yield to worst,
Y shares