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Proprietorship
A business structure in which an individual and his/her company are considered a Single entity for Tax and Liability purposes. A Proprietorship is a company which is not registered with the state as a limited Liability company or corporation. The owner does not pay income Tax separately for the company, but he/she reports business income or losses on his/her individual income tax Return . The owner is inseparable from the proprietorship, so he/she is Liable for any business Debt . also called Sole proprietorship .
Related Terms: 17
Call , Debt , Inc. , Liability , Liable , Limited Liability Company , Own , Proprietor , Proprietorship , Register , Return , Ratio , Repo , Single , Sole proprietorship , Tax , Tax return
Semi Related Terms: 649 CLICK HERE TO VIEW
Allowance for depreciation ,
Asset/equity ratio ,
Average accounting return ,
Adjustable rate ,
Above par ,
After-tax basis ,
American Municipal Bond Assurance Corporation ,
At par ,
All or any part ,
At best ,
At call ,
Accumulated earnings tax ,
Adjustable rate preferred stock ,
Alien corporation ,
All-risks coverage ,
At risk ,
Aggregate corporation ,
Annual return ,
Add-on service ,
Action to quiet title ,
As is ,
Assignment to creditors ,
Attorney in fact ,
Adjustable Rate Mortgage ,
Advance rate ,
Annual Percentage Rate ,
Applicable federal rate ,
A shares ,
At the money ,
Absorption rate ,
After-tax contributions ,
Across the board ,
Additional paid-in capital ,
Abusive tax shelter ,
After-tax ,
Alternative Minimum Tax ,
Amended return ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Automated Pricing and Reporting System ,
Away from the market ,
Back pay ,
Below the line ,
Burn rate ,
Bank holding company ,
Below par ,
Benchmark interest rate ,
Bid-to-cover ratio ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy limit order ,
Buy on close ,
Buy on opening ,
Buy the book ,
Bank Rate ,
Base interest rate ,
Business cycle ,
Beneficial owner ,
Breaking the syndicate ,
By the book ,
Base rate ,
Blended rate ,
Broker loan rate ,
Business credit ,
Business finance companies ,
B shares ,
Buy and write ,
Buy-side ,
Before-tax income ,
Break-even tax rate ,
Beat the gun ,
Capital liability ,
Capital loss ,
Cash asset ratio ,
Cash ratio ,
Collection ratio ,
Current debt ,
Checkbook register ,
Current income ,
Call ,
Call date ,
Called away ,
Called bond ,
Call price ,
Call protection ,
Call risk ,
Capital structure ,
Committee on Uniform Securities Identification Procedures ,
Conversion ratio ,
Convertible debt ,
Coupon rate ,
Current production rate ,
Call money rate ,
Clearing corporation ,
Capitalization of income ,
Capitalization rate ,
Cap rate ,
Civilian unemployment rate ,
Cash and carry trade ,
Chasing the market ,
Cheapest to deliver ,
Casualty loss ,
Closed corporation ,
Contingent liability ,
Contract for deed ,
Cancellation of debt ,
Consumer debt ,
Cost of debt capital ,
Credit limit ,
Controlled company ,
Closed-end investment company ,
C shares ,
Call option ,
Call ratio backspread ,
Call swaption ,
Close to the money ,
Covered call ,
Cloud on title ,
Cash or Deferred Arrangement ,
Class A Shares ,
Class B Shares ,
Capital gains tax ,
Capital loss carryover ,
Child and dependent care credit ,
Consolidated tax return ,
Cup and handle ,
Close a position ,
Cornering the market ,
Curbs in ,
Debt service coverage ,
Deferred tax ,
Deposit in transit ,
Debt ,
Debt capital ,
Debt-equity swap ,
Debt financing ,
Debt limit ,
Debt market ,
Debt shelf ,
Dual currency bond ,
Dual listing ,
Do Not Reduce ,
Dividend in arrears ,
Dividend payout ratio ,
Dividend rate ,
Desk (the) ,
Diminishing return ,
Discount rate ,
Daily trading limit ,
Domestic corporation ,
Dual life insurance ,
De-escalation clause ,
De facto ,
Doing business as ,
Debt consolidation ,
Debtor in possession ,
Debtor-in-possession financing ,
Debt retirement ,
Debt service ,
Due-on-sale clause ,
Dual-purpose fund ,
Deep in the money ,
Deep out of the money ,
Department of Housing and Urban Development ,
Dogs of the Dow ,
Disposable income ,
Earnings report ,
Effective debt ,
Efficiency ratio ,
Effective annual interest rate ,
Escrowed to maturity ,
Either-or order ,
Exchange rate ,
Effective par ,
Economic growth rate ,
E-mini ,
Exchange for futures ,
Exchange for physical ,
Effective tax rate ,
Ex-all ,
Exchange ratio ,
Expected return ,
Equitable owner ,
Exercise limit ,
Exercise ratio ,
Estate tax ,
Employee Retirement Income Security Act of 1974 ,
Exclusion ratio ,
Earned income tax credit ,
Estimated tax ,
Excess profits tax ,
Excise tax ,
First In First Out ,
Fixed-charge coverage ratio ,
Federal Deposit Insurance Corporation ,
Federal Savings and Loan Association ,
Federal Home Loan Mortgage Corporation ,
First call date ,
Fixed income ,
Fixed income equivalent ,
Fixed-income arbitrage ,
Flight to quality ,
Floating-rate bond ,
Federal Call ,
Fill or kill ,
Front-ending an order ,
Floating exchange rate ,
Foreign exchange rate ,
Forward exchange rate ,
Forward P/E ,
Federal Reserve Discount Rate ,
Foreign Debt ,
Fluctuation limit ,
Foreign corporation ,
Fee-for-service ,
Form S-1 ,
Friends and family offering ,
Fair Debt Collection Practices Act ,
Finance company ,
Fixed rate ,
Fixed-rate loan ,
Fixed-Rate Mortgage ,
Floating rate ,
Forward interest rate ,
Forward Rate Agreement ,
Full faith and credit ,
Funded debt ,
Free and clear ,
Federal ID Number ,
Federal Tax Identification Number ,
Federal tax lien ,
Flat tax ,
Franchise tax ,
Gross income ,
Government Securities Clearing Corporation ,
G-7 ,
General Agreement on Tariffs and Trade ,
Gross National Debt ,
G-8 ,
Growth and income fund ,
Gather in the stops ,
Gift tax ,
Hit the bid ,
House call ,
Hedge ratio ,
Health Insurance Portability and Accountability Act ,
Holding company ,
Holder in due course ,
High-ratio mortgage ,
Home equity debt ,
Hidden tax ,
Head and shoulders ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Income statement ,
Income bond ,
In escrow ,
Interest rate collar ,
Interest rate risk ,
Interest rate swap ,
In-house ,
Investment Company Act of 1940 ,
Income coverage ,
Income stock ,
In line ,
Income distribution ,
Inflation rate ,
Interest rate futures ,
Interbank Rate ,
Individual policy pension trust ,
Internal Rate of Return ,
Inc. ,
In intestacy ,
Interest rate ,
Interest rate cap ,
Interest rate ceiling ,
Interest rate floor ,
In play ,
In-process research and development ,
Income fund ,
Income risk ,
Investment company ,
Interest rate option ,
I/O strip ,
Income property ,
Inheritance tax ,
Income replacement ratio ,
In-service withdrawal ,
Income exclusion rule ,
Individual tax return ,
In and out ,
Individual investor ,
In sympathy ,
In the tank ,
Jointly and severally ,
Jumping the gun ,
Joint and several liability ,
Junior debt ,
Joint and survivor annuity ,
Joint Stock Company ,
Joint return ,
Joint tax return ,
Last In First Out ,
Liability ,
Liquidity ratio ,
Limited risk ,
Lending at a rate ,
Limit-on-close order ,
Limit order ,
Limit order book ,
Limit order information system ,
Limit price ,
Limit down ,
Limit move ,
Limit up ,
Lock-limit ,
London International Financial Futures and Options Exchange ,
Limited company ,
London Inter-Bank Offer Rate ,
Long-term debt ,
Legal entity ,
Liable ,
Loan-to-cost ,
Loan-to-value ,
Loan-value ratio ,
Lock-in ,
Load-adjusted return ,
Leading the market ,
Limited Liability Company ,
Locked in ,
Long-term gain or loss ,
Loss carryover ,
Luxury tax ,
Level I quotes ,
Mutual company ,
Mezzanine debt ,
Maintenance call ,
Make a market ,
Margin call ,
Margin rate ,
Market on close order ,
Mark-to-market ,
Marginal propensity to consume ,
Monetizing debt ,
Market rate ,
Money at call ,
Mortgage debt ,
Mortgage rate ,
Management company ,
Married filing separately ,
Mill rate ,
Mean return ,
Market return ,
Master limited partnership ,
Net income ,
Net income multiplier ,
Net Operating Income ,
Nominal rate ,
National Securities Clearing Corporation ,
Net capital ratio ,
No limit order ,
No quote ,
National Debt ,
No-Fault ,
No-Action Letter ,
Null and void ,
No-lien affidavit ,
Nonrecourse debt ,
No-load ,
Non-resident alien tax ,
Naked call ,
No-load stock ,
Nonstock Corporation ,
No book ,
Off the books ,
Overhead ratio ,
Over-the-Counter ,
On-floor order ,
On margin ,
Or better ,
Other income ,
Operating rate ,
Offshore company ,
On account ,
On-the-spot loan ,
Owner financing ,
Open-end management company ,
Option income fund ,
Options Clearing Corporation ,
Out of the money ,
Own ,
Old age, survivors, and disability insurance ,
Ordinary income ,
Ordinary loss ,
Overlapping debt ,
On-balance volume ,
Odd lot buy/sell ratio ,
On close ,
On open ,
On the opening ,
Open repo ,
Overnight repo ,
Owner-employee ,
Pre-tax profit margin ,
Profit and loss statement ,
Pro forma ,
Par bond ,
Pass-through coupon rate ,
Payment-in-kind security ,
Phantom income ,
Preferred debt ,
Price Value of a Basis Point ,
Provisional call feature ,
Public purpose bond ,
Payment for order flow ,
Public limited partnership ,
Purpose loan ,
Payout ratio ,
P&L ,
Provision for income taxes ,
Private debt ,
Productivity report ,
Price limit ,
Policy limit ,
Public company ,
Prime rate ,
Prioritization of debt ,
Prime rate fund ,
Position limit ,
Premium income ,
Passive income ,
Passive loss ,
Property tax ,
Pension Benefit Guaranty Corporation ,
Paid-in capital ,
Paid-in surplus ,
Private company ,
Private Investment in Public Equity ,
Put ratio backspread ,
Progressive tax ,
Proportional tax ,
Proprietor ,
Proprietorship ,
Point-and-figure chart ,
Profit ratio ,
Painting the tape ,
Paper loss ,
Put/call ratio ,
Private limited partnership ,
Quarterly report ,
Quick turn ,
Register ,
Reports and Records ,
Retention rate ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Risk adjusted return ,
Run rate ,
Real interest rate ,
Reserve ratio ,
Rate covenant ,
Registered coupon bond ,
Registered security ,
Return ,
Reading the tape ,
Registered Representative ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Rate of exchange ,
Regulated investment company ,
Real economic growth rate ,
Round turn ,
Registered Retirement Savings Plan ,
Ratio ,
Red herring ,
Registered Company ,
Regulation A ,
Right to Know ,
Rate-improvement ,
Rate lock ,
Renegotiable rate ,
Ratio calendar combination ,
Ratio calendar spread ,
Ratio spread ,
Ratio write ,
Registered options principal ,
Risk/return trade-off ,
Regressive tax ,
Ratio analysis ,
Return on Capital Employed ,
Rate of return ,
Real rate of return ,
Repo ,
Reverse repo ,
Resyndication limited partnership ,
Selling, General and Administrative Expenses ,
SG&A ,
Single-entry bookkeeping ,
Savings and Loan ,
S&L ,
State bank ,
Securities and Exchange Commission ,
Sovereign debt ,
Spot rate ,
Securities Investor Protection Corporation ,
Sell limit order ,
Sell-side analyst ,
Sell the book ,
Stop-limit order ,
Stop-loss ,
Savings rate ,
Supply-side economics ,
Swap rate ,
Single stock futures ,
Second-to-die insurance ,
Separate account ,
Single-premium life insurance ,
Stock life insurance company ,
Short interest ratio ,
Stock Clearing Corporation ,
Summary annual report ,
Severally but not jointly ,
Sale and leaseback ,
Satisfaction of debt ,
Senior debt ,
Single-payment loan ,
Start rate ,
Subordinated debt ,
Selling the spread ,
Single option ,
Savings Incentive Match Plan for Employees ,
SEP Plan ,
Single-employer plan ,
Single-life annuity ,
Single-Premium Deferred Annuity ,
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 ,
Single ,
Sin tax ,
Sole proprietorship ,
Standard mileage rate ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Seek a market ,
S&P phenomenon ,
Stop and reverse ,
Tax anticipation note ,
Tax-exempt bond ,
Tax renevue anticipation note ,
T-Bill ,
Term to maturity ,
Take a position ,
Total return ,
Trailing P/E ,
Tax haven ,
Tax ,
Tax schedule ,
Total return index ,
Tenancy by the entirety ,
Trust company ,
Teaser rate ,
TED spread ,
Truth in Lending ,
Tax-free bond fund ,
Tax-managed fund ,
Tax lien ,
Tax roll ,
Tenancy at will ,
Title company ,
Transfer tax ,
Tax deferral ,
Tax-deferred ,
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 ,
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 ,
Term repo ,
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 ,
Underlying debt ,
Unlimited tax bond ,
Unemployment rate ,
Umbrella liability insurance ,
Uncovered call ,
Unified Tax Credit ,
Unrealized loss ,
Variable rate ,
Variable ratio write ,
Variable ratio plan ,
Value Added Tax ,
Venture capital limited partnership ,
With interest ,
Widow-and-orphan stock ,
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