Detailed overview of Regulation T, a Federal Reserve Board regulation that governs the maximum amount of credit that securities brokers and dealers may extend to customers for the initial purchase of regulated securities.
Regulation U is a rule of the Securities and Exchange Commission that governs the maximum amount of credit that banks may extend for the purchase of regulated securities. This entry explores its purpose, applications, and historical context.
An in-depth look at Rehabilitation Tax Credit, a tax incentive providing a 10% or 20% credit for the costs of rehabilitating older buildings and certified historic structures. Understand its benefits, qualifications, and impact on property development and preservation.
An in-depth look at relocation benefits required by the government in condemnation cases, covering eligibility for owners, tenants, and other occupants who are forced to relocate.
A Removal Bond is a type of Judicial Bond offered during legal actions to ensure compliance with court orders, often required for defendants seeking to transfer cases to different jurisdictions.
An in-depth exploration of rent control laws, their economic implications, and their impact on the housing market.
Repressive Tax is designed to discourage specific activities by imposing high tariffs and taxes on certain commodities, such as tobacco and alcohol. These taxes aim to reduce consumption rather than raise revenue.
Detailed overview of a Request for Proposal (RFP), including its types, importance, structure, and practical considerations.
An overview of the Real Estate Settlement Procedures Act (RESPA), its purpose, provisions, and impact on real estate transactions in the United States.
A restraining order is a court order granted without notice or hearing that demands the preservation of the status quo until a hearing can be held to determine the propriety of injunctive relief, temporary or permanent. It is often referred to as a Temporary Restraining Order (TRO).
Explanation of Revenue Procedure under the U.S. Internal Revenue Code, outlining its definition, implications, types, examples, and related terms.
Revenue Neutral changes in the tax laws aim to balance tax reductions in one area with increases in another, ensuring no change in the total revenue collected by the government.
Revenue Procedures are official statements published by the IRS concerning procedural and administrative matters of tax laws, first appearing in the Internal Revenue Bulletin and later compiled in the Cumulative Bulletin.
An official interpretation by the IRS of internal revenue laws, related statutes, tax treaties, and regulations, published in the Cumulative Bulletin.
A Revenue Ruling is an official interpretation by the Internal Revenue Service (IRS) that provides guidance on specific tax issues for taxpayers, tax professionals, and IRS personnel.
Rezoning involves changing the allowed uses for parcels of land by altering their designation on the zoning map. This can have significant implications for property development and land use planning.
An in-depth exploration of the Racketeer Influenced and Corrupt Organizations Act (RICO), its legal framework, historical context, applicability, and detailed implications in law enforcement and organized crime.
An in-depth exploration of the Right-to-Work Law, its relationship with union shops, and its basis in the Taft-Hartley Act.
Detailed explanation of IRS advance rulings and court decisions, including their definitions, types, historical context, applicability, and FAQs.
The role and significance of Safety Commissions in promoting and supervising safety practices within organizations, distinguishing between public and private sector functions.
Schedule C is a tax form used by individuals to report income and expenses associated with their business or self-employment activities, calculating profit or loss.
An in-depth understanding of Schedule K-1, its uses, types, and key components.
A detailed examination of sealed bids, their definition, process, historical significance, and applicability in various sectors.
An essential system used for electronically submitting and accessing filings by businesses and individuals for compliance with federal securities laws in the United States.
An in-depth look at the Self-Employment Contributions Act, its implications, historical context, applicability, and related concepts.
A comprehensive overview of 'Section (of Land)', its definition, historical context, and application within the Government Rectangular Survey System.
A detailed overview of Section 179 of the Internal Revenue Code of 1986, allowing for the immediate deduction of qualifying property costs.
An overview of Section 8 housing, the low-income rental assistance program created by the 1974 amendments to Section 8 of the 1937 Housing Act.
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).
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.
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.
An in-depth exploration of set-aside programs which allocate a certain percentage of government and corporate contracts for minority firms to promote equal opportunity.
Comprehensive overview of the Sherman Anti-Trust Act of 1890, its historical context, impact on U.S. law, and continued relevance in modern antitrust regulation.
An overview of sin tax, a type of repressive tax, including its purpose, applications, and effects on society and the economy.
The Small Business Administration (SBA) is a federal government agency based in Washington, D.C., that provides support to entrepreneurs and small businesses through various programs, including low-interest-rate loans.
A comprehensive guide to understanding Small Claims Court, a court of limited jurisdiction where claims for relatively small amounts are settled on an informal basis.
The Smithsonian Agreement of December 1971 marked the end of the fixed exchange rate system established at the Bretton Woods Conference, transitioning to floating exchange rates.
Understanding the requirement for employers to report vested benefits to the U.S. Treasury Department and the Social Security Administration, and how employees can access this information.
An in-depth explanation of Social Security Credits, how they are earned, their historical context, and their implications for Social Security benefits.
An in-depth explanation of Social Security Numbers (SSNs), their importance, history, and use in the United States as unique identifiers for individuals.
An in-depth look at the responsibilities and types of special agents including real estate brokers and IRS fraud investigators.
A Special-Use Permit (or Conditional Use Permit) is a right granted by a local zoning authority to conduct specific activities within a zoning district that require special approval.
An in-depth examination of the 'split-up' form of reorganization, where a parent corporation splits into two or more smaller corporations, with stock of the new entities distributed tax-free to shareholders who surrender their old stock.
Spot zoning involves rezoning a specific parcel of land where all surrounding parcels are zoned for different uses, often leading to incompatibility with surrounding land uses.
An overview of the Standard Industrial Classification (SIC) System, its historical significance, structure, and use in identifying and categorizing industries.
A detailed explanation of Standard Termination, its process, legal implications, and comparisons with other forms of plan termination.
A comprehensive overview of the Statute of Frauds, a statutory requirement mandating that certain kinds of contracts must be in writing to be enforceable.
An overview of the statute of limitations, a law that sets the maximum time after an event within which legal proceedings may be initiated.
The statute of limitations sets the timeframe within which legal parties must act to enforce their rights or be barred from doing so later. Includes tax, legal actions, and more.
A comprehensive overview of the statute of limitations, its purpose, various types, and applications across different areas of law.
Statutory Notice is the period of time required by law to give notice of the date that something will occur. This entry explores its definitions, types, applications, and legal considerations.
Stipulated facts are facts agreed upon by parties ahead of time in legal or tax disputes, often used to streamline proceedings.
A stress test is an evaluation to examine banks' ability to endure economic shocks without needing additional capital infusions, focusing on financial stability during severe economic downturns.
An in-depth exploration of Subchapter C of the Internal Revenue Code, which governs the taxation of corporations in the United States.
A subsidy is a monetary payment or favorable economic stimulus provided by a government to individuals or groups, intended to promote growth, development, and profitability.
A detailed overview of a summons, a legal mandate requiring the appearance of the defendant under penalty, used primarily to notify the defendant of a lawsuit.
A Sunset Provision is a condition within a law or regulation, stipulating its expiration on a specified date unless it is actively renewed by further legislation.
Understanding the Sunshine Law, which mandates public access to government meetings and decisions to promote transparency and accountability.
An account established by the federal government to finance the cleanup of areas polluted with hazardous waste when no other source is available for payment.
Supplemental Security Income (SSI) provides monthly payments to those with low income and few assets, including disability payments under specific conditions.
Comprehensive overview of Supplemental Young Child Credit, a component of the Earned Income Tax Credit (EITC) designed to offer additional financial support to families with young children.
The Support Test is one of five tests used to determine if an individual can be claimed as a dependent for tax purposes. It requires the taxpayer to provide more than half of the person's total support during a calendar year.
Taking refers to the acquisition of a parcel of land through condemnation or the application of police power restrictions so restrictive that they preclude any reasonable use.
An in-depth exploration of taxes, including their types, historical context, applicability, and the impact on societal infrastructure and governance.
An in-depth examination of tax abatement, a government incentive often used to encourage real estate or industrial development by partially or completely forgiving tax obligations.
A comprehensive guide to Tax Anticipation Notes (TAN) used by state and municipal governments to finance current expenditures pending receipt of expected tax payments.
A detailed examination of Tax Audits, including their purpose, types, procedures, and implications.
The Tax Base encompasses the collective value of property, income, and other taxable activity or assets subject to taxation. It is crucial for determining tax revenues.
An independent 19-judge federal administrative agency that functions as a court to hear appeals by taxpayers from adverse decisions by the IRS.
A detailed explanation of tax deposits, including the types of taxes deposited through a Federal Reserve Bank or designated commercial bank, rather than paid directly to the IRS.
A Tax District, also known as a Central Assessment District, refers to a specified geographic area where local government authorities levy taxes to fund essential public services.
An in-depth analysis of tax exemption, covering types, historic context, applicability, and related terms.
Understanding the Tax Impact: The Influence of Taxation on Economic Processes such as Production and Consumption.
Tax Increment Financing (TIF) as a municipal financing strategy to encourage private development or redevelopment in distressed areas, funded by expected future tax revenue growth.
An in-depth explanation of tax loopholes, their types, special considerations, historical context, applicability, comparisons with related terms, and frequently asked questions.
A Tax Map is a document outlining the location, dimensions, and relevant details of a parcel of land subject to property taxes. These maps are typically archived as public records in local tax offices.
An in-depth exploration of the Tax Reform Act of 1986, detailing its implications, impacts, and historical significance.
An in-depth overview of Tax Roll, detailing its components, importance, and relation to tax districts and tax bases.
An in-depth look at the definition of tax shelters prior to October 23, 2004, according to the IRS, and the modern regulatory framework post-October 22, 2004.
Comprehensive overview of tax treaties, their purpose in avoiding double taxation, and preventing tax evasion.
A Tax Waiver is a document issued by the state consenting to the transfer of stock or real estate ownership under specific conditions.
In economics, a tax wedge refers to the difference between what consumers pay and what producers receive due to taxation, which can inhibit certain economic outcomes.
An in-depth guide to tax-exempt property, a type of real estate that is not subject to property taxes, including examples, types, and special considerations.
A comprehensive guide to understanding who qualifies as a taxpayer and their responsibilities, including individuals, corporations, partnerships, trusts, and other entities.
Comprehensive overview of the Taxpayer Identification Number (TIN), its types, special considerations, and applicability.
A comprehensive look at tokenism, its implications, historical background, and practical examples.
An in-depth examination of the concept 'Too Big To Fail,' exploring its implications, historical significance, and relevant concepts such as systemic risk and moral hazard.
A detailed exploration of trade agreements, including their functions, history, types, and impact on global trade.
A comprehensive overview of transfer payments, including Social Security, with explanations, examples, historical context, and FAQs.
In-depth exploration of Treasury Decision (T.D.), its historical context, applications, and relevance in finance and government regulations.
A comprehensive examination of trial courts, focusing on their role as courts of original jurisdiction in tax disputes. This entry covers the structure, functions, types, and historical context of trial courts.
An in-depth look at the Troubled Assets Relief Program (TARP), a U.S. Treasury initiative established under the Emergency Economic Stabilization Act of 2008, aimed at stabilizing the financial system during the economic crisis.
A comprehensive guide to tying contracts, their definition, legal framework, historical context, and impact on markets.
A detailed exploration of what it means to be a U.S. Citizen, including definitions, types, historical context, and FAQs.
A comprehensive encyclopedia entry on U.S. Savings Bonds, a fixed-income security issued by the U.S. Department of the Treasury, including types, special considerations, historical context, and more.
The Uniform Commercial Code (UCC) is a comprehensive set of laws governing all commercial transactions in the United States. It's designed to provide uniformity and predictability in commerce.
A detailed analysis of under-withholding situations where taxpayers have insufficient federal, state, or local income tax withheld from their paychecks, leading to potential tax dues, penalties, and interest.
An in-depth look at unemployment compensation, its types, tax implications, historical context, and frequently asked questions.
An in-depth exploration of direct debt issues of the U.S. government, including Treasury bills, notes, bonds, and various series savings bonds, distinguishing them from government-sponsored agency issues.
