Tag: CE

  • Certificate of Deposit

    Description and Definition of Certificate of Deposit A debt instrument issued by a bank or savings institution that has a set maturity date. Longer investments generally earn higher interest. Resources See Also Further Reading Certificate of Deposit in the West's Tax Law Dictionary […]

  • Certification

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

  • Certified Public Accountant

    Certified Public Accountant means:an accountant who has passed certain examinations, achieved a certain amount of experience, reached a certain age, and met all other statutory and licensing requirements of the U.S. state wherein he or she works. In addition to accounting and auditing, […]

  • Central Assessment District

    About Central Assessment District: for property taxes, an office that provides a single tax assessment value and one collection office for multiple tax jurisdictions. Generally at the county level, a central assessment district avoids the need for city, county, state, and school districts to have se…

  • Certificate of Accrual on Treasury Securities

    About Certificate of Accrual on Treasury Securities: Certificate of Accrual on Treasury Securities (CATS) are U.S. Treasury issues, sold at a deep discount from face value. A zero-coupon security, CATS pay no interest during their lifetime but return the full face value at maturity. Interest is taxa…

  • Certificate of Incorporation

    Certificate of Incorporation means:a document similar to articles of incorporation. In some states the certificate is issued by a state agency after the articles of incorporation have been properly filed. The corporation's existence begins upon the issuance of the certificate of incorporation….

  • Cellular Phone

    Cellular Phone means:an item of equipment that is listed property subject to the immediate write-off provision if used for the convenience of the employer and required as a condition of the job….

  • Cert. Den.

    Cert. Den. means:certiorari denied. Denial of an appeal from a U.S. Court of Appeals to the U.S. Supreme Court. The Supreme Court is not compelled to hear an appeal from a lower court and may choose not to do so….

  • Centralized Management

    Centralized Management means:a characteristic indicating that an organization may be taxed as a corporation. Day-to-day business operations are handled by appointed officers rather than the shareholders. Former Tax Regulation (check if this Reg. is…