Tax

Tag: FI

  • Fixed Annuity

    Fixed Annuity means:an investment contract sold by an insurance company that guarantees fixed payments, either for life or for a specified period, to an annuitant. Contrast variable annuity….

  • Field Audit

    Field Audit means:an examination of a tax return by a revenue agent at the taxpayer's place of business. Contrast correspondence audit; office audit. Former IRC (check if this IRC provision is current here) §7605.U.S. and other …

  • Fiscal

    Fiscal means:pertaining to public finance and financial transactions; belonging to the public treasury. See Public Finance and Public Finance….

  • Fiduciary Accounting Income

    Fiduciary Accounting Income means:day-to-day income items flowing into the trust or estate administered by a fiduciary, such as taxable interest, dividends, rent income, and tax-exempt interest. Former IRC (check if this IRC provision is…

  • Financial Structure

    Financial Structure means:the makeup of the right-hand side of a company's balance sheet, which includes all the ways its assets are financed, such as trade accounts payable and short-term borrowings as well as long-term debt and ownership equity. Compare capital structure.U.S. and other Dev…

  • Finding of Facts

    Finding of Facts means:the determination of facts by a judge in a court dispute. In a district court juries are limited in their deliberations to questions of fact….

  • Fiscal Policy

    Fiscal Policy means:the use of government spending and taxation policies to achieve desired goals. See Fiscal Policy in the United States Encyclopedia and Fiscal Policy World Encyclopedia.U.S. and other…

  • Fixed Asset

    Fixed Asset means, in accounting, property used for the production of goods and services, such as plant and machinery, buildings, land, and mineral resources.U.S. and other Developed Countries International Tax MeaningAssets that are held by an enterprise either continuously or for a compar…