This entry covers Section 1031 of the Internal Revenue Code, which deals with tax-free exchanges of certain property types, providing detailed guidelines, historical context, and examples.
Section 1244 Stock offers unique tax treatment allowing investors to claim ordinary loss deductions on the disposition or worthlessness of the stock, up to $50,000 for individuals and $100,000 for joint filers.
A detailed overview of Section 179 of the Internal Revenue Code of 1986, allowing for the immediate deduction of qualifying property costs.
A comprehensive overview of the term 'Sector' exploring its various contexts in finance, economy, and technology, along with examples and historical context.
Explore the Secular Trust, a robust alternative to Rabbi trusts, providing enhanced security for executives in nonqualified deferred compensation plans.
A secured bond is a bond backed by the pledge of collateral, such as a mortgage or other lien. It is vital for investors to understand the security mechanism and distinction from unsecured bonds or debentures.
A comprehensive guide to Secured Debt, its types, advantages, disadvantages, and real-world examples.
A comprehensive guide to secured transactions, involving security agreements where personal or real property is pledged as collateral for performance or debt.
Detailed explanation of Securities including types, historical context, examples, and key considerations.
An in-depth analysis of the Securities Act of 1933, detailing its importance as the first federal legislation to regulate securities markets in the United States, its requirements for registration and disclosure, and its anti-fraud provisions.
A comprehensive overview of the role, responsibilities, and impact of a Securities Analyst in the financial markets and investment industry.
An in-depth look into organized, national exchanges where securities, options, and commodities futures contracts are traded by members for their own accounts and the accounts of customers.
The SEC is a U.S. federal agency tasked with regulating securities markets, preventing unfair practices, and maintaining market integrity for investors.
The Securities Exchange Act of 1934 governs the securities markets, prohibiting misrepresentation, manipulation, and other abusive practices while establishing the Securities and Exchange Commission (SEC).
The Securities Investor Protection Corporation (SIPC) is a nonprofit organization designed to protect investors against the loss of cash and securities in case of a brokerage firm's failure.
Definition and explanation of Securities Loan, including types, applications, historical context, and related terms.
Comprehensive overview of securities markets, including organized exchanges and over-the-counter markets, their structure, functions, and significance.
Securitization is the financial process of pooling various types of contractual debt such as mortgages, auto loans, or credit card debt obligations and selling their related cash flows to third-party investors as securities.
A Security Deposit is a nontaxable cash payment received by a landlord from a tenant, held during the term of the lease to offset damages or any lease violations. Discover its implications, historical context, and related terms.
In-depth exploration of Security Interest, covering its definition, types, legal implications, application, historical context, related terms, and frequently asked questions.
Security Rating refers to the evaluation of credit and investment risk of a securities issue by commercial rating agencies, such as Moody's, Fitch Ratings, and Standard & Poor's.
Learn about seed money, venture capitalists' initial funding contributions to help start-up businesses cover early-stage expenses.
Segment Margin is a profitability measure used to evaluate the financial performance of a business segment by subtracting related product costs and traceable operating expenses from segmental revenue.
An in-depth guide to Segment Reporting in annual financial reports, based on FASB Statement No. 14. Understand the criteria, presentation requirements, and implications for businesses.
Segregation of Duties (SoD) is an internal control concept where responsibilities are divided among different individuals to prevent misuse and errors in an organization.
An overview of the Federal Reserve Board's authority to establish selective terms for various credit instruments, including margin requirements and their impact on stock market trading.
A detailed look into self-amortizing mortgages, covering definitions, types, examples, and comparisons.
A Self-Directed IRA (Individual Retirement Account) allows investors to actively manage and diversify their retirement holdings beyond traditional stocks, bonds, and mutual funds.
A detailed exploration of self-employed individuals, including types, tax responsibilities, risks, and historical context.
A comprehensive guide to the Self-Employment Contributions Act (SECA), the federal law imposing the self-employment tax on individuals earning income through self-employed activities.
An in-depth analysis of self-employment income, coverage under Social Security, tax implications, and special considerations for self-employed individuals.
A Keogh Plan is a tax-deferred pension plan specifically designed for self-employed individuals and small business owners.
A detailed explanation of self-employment tax, including its components for Social Security and Medicare, historical context, rates, and how to calculate and pay it.
Self-insurance involves protecting against loss by setting aside funds periodically to cover potential future losses. Often adopted to manage high-frequency, low-severity losses, it can be implemented on a mathematical basis to create a dedicated self-insurance fund.
An in-depth examination of self-tender offers, a method companies use to buy back their own stock to prevent hostile takeovers.
A comprehensive guide on the phenomenon of selling securities under pressure to avoid further declines in prices, often observed in financial markets. Includes examples, historical context, and related terms.
An Overview of Seller Financing, Its Types, Implementation, and Benefits
A Seller's Market is a situation where there is more demand for a security or product than the available supply, leading to rising prices and favorable conditions for sellers.
Comprehensive definition of Selling Agent, including roles, responsibilities, comparison with Listing Agent, and frequently asked questions.
A sudden and sharp decrease in security prices where stock or bond holders panic and offload their holdings drastically, often signaling the bottom of a bear market.
Detailed explanation of Selling Short, a strategy involving the sale of securities, commodities, or foreign currency not actually owned by the seller, aiming to buy them back at a lower price.
An extensive guide to the financial strategy of selling short against the box, including definitions, types, examples, historical context, and related terms.
Concept and implications of SG&A expenses in financial statements, including examples, types, and significance in profit and loss analysis.
An in-depth exploration of the term 'Semi-Monthly', its applications, differences with other frequencies, and detailed examples.
Comprehensive analysis of semi-variable costs, their characteristics, and applicability in different business contexts.
A term used to describe an event or process that occurs twice a year, typically at six-month intervals.
Exploring senior debt, including its definition, types, and role in corporate finance
Exploring the concept of Senior Mortgages, their features, implications, and distinctions from other mortgage types like first and second mortgages.
Senior refunding involves replacing securities maturing in 5 to 12 years with new issues having original maturities of 15 years or longer. This process helps reduce interest costs, consolidate issues, or extend maturity dates.
Senior security denotes a financial instrument with priority claim over junior obligations and equity in a corporation's assets and earnings. This term is fundamental in the hierarchy of claims during liquidation.
A sensitive market is one that is easily swayed by the announcement of positive or negative news, resulting in wider fluctuations compared to more confident markets.
An in-depth exploration of sensitivity analysis, a method used to predict the impact of varying input variables on profitability or other key financial measures.
Sentiment indicators are metrics used to gauge the prevailing mood of investors, whether bullish or bearish. Technical analysts often use these indicators as contrary signals to predict market movements.
A SEP-IRA (Simplified Employee Pension Plan) is a retirement savings plan that offers tax advantages for business owners and self-employed individuals.
Comprehensive detail on Separate (Tax) Return, focusing on Married Filing Separately, its implications, benefits, and considerations.
An in-depth exploration of separate property in community property states, including definitions, types, tax implications, historical context, and critical comparisons with community property.
A Separately Managed Account (SMA) is a professionally managed portfolio of securities that uses pooled money to buy investments owned directly by the account holder.
An in-depth exploration of Serial Bonds, including definition, types, special considerations, examples, historical context, and more.
Series Bonds are a financial instrument used in fixed-income markets where bonds are issued at different times with varying maturities but governed by the same indenture. This entry explores their types, features, applications, and historical context.
A comprehensive entry on Series E Bonds, savings bonds issued by the U.S. Government from 1941 to 1979, including their features, issuance, interest accrual, and redemption processes.
Detailed explanation of Series EE Bonds, their types, applications, history, benefits, and government regulations.
A comprehensive overview of the Series HH Bond, a type of U.S. government bond once available in exchange for Series E or EE bonds, including its history, functions, and cessation.
A detailed entry on Series I Bonds, which are savings bonds designed to protect the purchasing power of investments and provide a guaranteed real rate of return.
An in-depth examination of service fees paid by advertisers to advertising agencies, including types, rates, examples, and related terms.
An in-depth exploration of the Service Sector, its impact on employment, contributions to GDP, types of service industries, historical evolution, and future trends.
An in-depth look at the concept of servicing including its general application in equipment maintenance and its specialized role in financial loan management.
A comprehensive exploration of Setoff in general and tax law contexts, covering counterclaims by defendants against plaintiffs, independent causes of action, and balancing obligations.
A comprehensive guide to the concept of 'Settle' in different contexts including general, legal, and securities.
A comprehensive exploration of the term 'settlement' in the contexts of estate distribution, legal negotiations, and real estate transactions.
Understanding settlement cost, also known as closing cost, including its types, examples, and significance in real estate transactions.
The settlement date is a crucial term in both real estate and securities markets, representing the date on which a transaction is finalized and ownership is transferred.
A comprehensive guide to Settlement Statements in real estate transactions, detailing the amounts to be paid by each party and how the funds are distributed.
The Settlor is the person who establishes a trust, transferring assets to a trustee for the benefit of designated beneficiaries. This term is also known as donor, trustor, or grantor.
Detailed analysis of Setup Cost, including its definition, components, examples, and related concepts.
A detailed overview of severance benefit, its types, eligibility, computation, applicability, comparisons with similar terms, and legal considerations.
Severance pay is a monetary compensation offered by employers to employees who are laid off. It serves as an income bridge during the transition from employment to unemployment and is subject to taxation in the year received.
Understanding SHAKEOUT: A phenomenon in market conditions that eliminates weaker or marginally financed participants in an industry or securities market.
Exploring the role, responsibilities, types, and importance of Share Brokers, also known as Account Executives in stock trading.
A detailed exploration of Share/Stock Repurchase Plans, their mechanisms, implications, and strategic uses by corporations.
A Shared-Appreciation Mortgage (SAM) is a residential loan with a fixed interest rate set below market rates, wherein the lender is entitled to a specified share of the appreciation in property value over a specified time interval.
A comprehensive guide to understanding Shared-Equity Mortgages (SEM) where lenders are granted a share of the equity, enabling them to participate in the proceeds from a property's resale.
An in-depth exploration of shareholders, their rights, types, roles, and significance within corporations, REITs, and mutual funds.
Shares Authorized refers to the total number of shares a corporation is legally permitted to issue as detailed in its Articles of Incorporation. This figure typically exceeds the number of shares issued and outstanding.
In-depth exploration of Shares of Beneficial Interest, covering their definition, types, applications, and related concepts.
Shark Repellent refers to measures undertaken by a corporation to discourage unwanted takeover attempts. It is a defensive tactic aimed at protecting the company's interests against hostile bids.
A firm specializing in the early detection of hostile takeover activity, typically through monitoring and analyzing trading patterns and soliciting proxies for client corporations.
Shekels are an ancient form of money first noted in the Bible and currently the official currency of Israel. This article provides a comprehensive overview of its history, usage, and significance.
A shell corporation is an incorporated entity with no significant assets or operations, often used for various legal and sometimes fraudulent purposes.
Examination of the economic entity that ultimately bears the burden of a tax and how taxes are shifted to different entities.
A comprehensive explanation of short bonds, their types, financial implications, and applications in finance.
Short covering involves the actual purchase of securities by a short seller to replace those borrowed at the time of a short sale. It plays a crucial role in financial markets and trading strategies.
Detailed exploration of Short Interest in the stock market, including definitions, mathematical formulations, historical context, and practical applications.
A comprehensive understanding of Short Position in commodities and securities, its implications, historical context, and practical applications.
In economics, the short run is a period of time during which existing firms can increase production in response to changing economic conditions, but cannot increase their capacity or allow new firms to enter the industry.
An in-depth exploration of short sales in securities and real estate, outlining the processes, risks, and implications.
An In-depth Look at Short Selling, its Mechanisms, and Implications
A short squeeze occurs when many traders with short positions are forced to buy stocks or commodities to cover their positions and prevent losses, leading to a surge in prices.
An in-depth exploration of the term 'Short Term,' its significance in accounting, investments, and taxation.
Understanding the concept of Short Year in the context of taxes, commonly applied to start-up companies or during termination.
The Short-Sale Rule, rescinded in 2007, was a Securities and Exchange Commission rule that required short sales to be made only in a rising market. Also known as the plus-tick rule.
