Tax

Category: C

  • Children

    Children Issue You may find information about Children in this Tax Platform of the American Encyclopedia of Law.

  • Charities

    Charitable Conservation Contributions Issue You may find information about Charitable Conservation Contributions in this Tax Platform of the American Encyclopedia of Law.

  • Credit Cards

    Credit Cards Issue You may find information about Credit Cards in this Tax Platform of the American Encyclopedia of Law.

  • Coupon

    Federal Tax Deposit Coupon Issue You may find information about Federal Tax Deposit Coupon in this Tax Platform of the American Encyclopedia of Law.

  • Child Credit

    Description and Definition of Child Credit A tax credit you may qualify for if you have children under the age of 17. The credit is $500 per child in 1999. The right to this credit is phased out as adjusted gross income rises over $110,000 on a joint return, $75,000 on an individual return or…

  • Capital Loss

    Capital Loss means:the loss from the sale of a capital asset. Individuals are limited to $3,000 of loss that can be used annually to offset ordinary income; corporations may offset capital losses against capital gains but not against ordinary income. An individual may carry a capital […]

  • Capital Expenditures

    Capital Expenditures Issue You may find information about Capital Expenditures in this Tax Platform of the American Encyclopedia of Law.

  • COBRA

    Description and Definition of COBRA The Consolidated Omnibus Budget Reconciliation Act of 1985. This law added requirements for health care continuation coverage upon termination of employment. Resources See Also Further Reading COBRA in the West's Tax Law Dictionary COBRA in "A […]

  • Cash Method

    Description and Definition of Cash Method Reporting income when actually or constructively received and deducting expenses when paid. Most individuals use this method. Resources See Also Further Reading Cash Method in the West's Tax Law Dictionary Cash Method in "A Dictionary of […]

  • Construction Interest Expense

    Description and Definition of Construction Interest Expense This is interest that is incurred while a building is being built. This interest is not deductible in the year paid. It must be added to the basis of the building. Resources See Also Further Reading Construction Interest Expense in […]