Tag: AN

  • Annuity

    Annuity means:a contract or agreement sold by commercial insurance companies that pays a monthly (or quarterly, semiannual, or annual) income benefit for the life of a person (the annuitant), for the lives of two or more persons, or for another specified period of time. No income is […]

  • Annuity Tables

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

  • Annualized Income Installment Method

    Annualized Income Installment Method means:a method used to calculate an individual taxpayer's required quarterly estimated tax payment when income is not received evenly throughout the year. The payment for each quarter is calculated using the cumulative taxable income through that […]

  • Annuities

    General Rule for Pensions and Annuities, I.R.S Pub. 939 Issue You may find information about General Rule for Pensions and Annuities, I.R.S Pub. 939 in this Tax Platform of the American Encyclopedia of Law.

  • Annualized Rate

    Description and Definition of Annualized Rate Annualized Rate is the rate for a period of less than a year computed as though for a full year. Resources See Also Further Reading Annualized Rate in the West's Tax Law Dictionary Annualized Rate in "A Dictionary of Taxation"

  • Annual Gift Tax Exclusion

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

  • Annual Statement

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

  • Annual Exclusion

    Annual Exclusion means:the amount, up to $10,000 per donee per year, that a donor may exclude from the gift tax. Former IRC (check if this IRC provision is current here) §2503(b). Gift Tax Annual Exclusion Issue You may find information about Gift Tax Annual Exclusion in this Tax […]

  • Announcements

    Announcements Announcements “. . . alert taxpayers to a variety of information but do not have the formality of notices, revenue rulings, or revenue procedures. They constitute authority for avoiding the substantial understatement penalty” [under I.R.C. § 6662]. Gail Richmond, Federal Tax Research: Guide to Materials and Techniques, p. 95 (5th ed. 1997)(Foundation Press). “[Notices…

  • Anti-churning Rules

    Anti-churning Rules are. depreciation or amortization rules that prevent the sale and repurchase (churning) of assets acquired before 1981 into accelerated cost recovery system (ACRS) property (or, before 1987 into modified accelerated cost recovery system (MACRS) property) in order to obtain more f…