Tax

Category: R

  • Retained Earnings

    Retained Earnings means:net profits kept to accumulate in a business after dividends are paid. Retained earnings are distinguished from contributed capital. Compare with earnings and profits. See also other Tax Terms and Definitions in U.S.A. accumulated earnings tax; accumulated […]

  • Retirement Savings Plans

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

  • Rabbi Trust

    Rabbi Trust means:a form of irrevocable grantor trust named for the first person to obtain a letter ruling on it. The main advantage of a Rabbi trust is the assurance to employees that their nonqualified benefits will be paid to them by their employer (e.g., in case of a hostile […]

  • Rollover

    About Rollover: Rollover is a tax-free reinvestment of a distribution from a qualified retirement plan into an IRA or other qualified plan within 60 days. 1. to replace one loan or debt with another. 2. to change the institution that invests one's pension plan, without recognition of […]

  • Residence Interest

    Description and Definition of Residence Interest A term referring to deductible mortgage interest on a principal residence and/or a second home. Resources See Also Further Reading Residence Interest in the West's Tax Law Dictionary Residence Interest in "A Dictionary of Taxation"

  • Recognition of Exemption

    Application for Recognition of Exemption Under § 501 Issue You may find information about Application for Recognition of Exemption Under § 501 in this Tax Platform of the American Encyclopedia of Law.

  • Refund Direct Deposit

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

  • Reimbursement Account

    Description and Definition of Reimbursement Account Also called a flexible spending account or salary reduction plan that allows an employee to divert some of his or her salary to a special account that is used to reimburse the employee for medical or child-care expenses. Funds deposited in […]

  • Restoration

    Sport Fish Restoration and Boating Fund Issue You may find information about Sport Fish Restoration and Boating Fund in this Tax Platform of the American Encyclopedia of Law.

  • Rental Property

    Rental Property See information about: Demolition Publication 527 Publication 925 Rental Income Rental Expenses Renting Residential and Vacation Property