Tax Reform Act of 1986

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1 Types

August 25, 2024 3 min read Definitions

Bad-Debt Reserve: Definition and Overview

Finance Accounting Taxes Bad-Debt Reserve Accounts Receivable Tax Deductions Tax Reform Act of 1986 Financial Institutions

A comprehensive guide on Bad-Debt Reserve, its application, historical context, and impact of the Tax Reform Act of 1986 on its usage.

August 25, 2024 4 min read Definitions

Real Estate Mortgage Investment Conduit (REMIC): Overview and Functions

Finance Real Estate REMIC Mortgage-Backed Securities Tax Reform Act of 1986 Pass-Through Vehicle Double Taxation

A pass-through vehicle created under the Tax Reform Act of 1986 to issue multiclass mortgage-backed securities, organized as corporations, partnerships, or trusts, and exempt from double taxation under specified qualifications.