Tag: FU

  • Fuel Tax

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

  • Full Retirement Age

    About Full Retirement Age: for Social Security purposes, the age at which full retirement benefits will be received. Full retirement age is 65 for persons born in 1937 or earlier. It rises in steps, reaching 66 for those born between 1943 and 1954 and 67 for those born in I960 or later. For earlier …

  • Full-time Student

    About Full-time Student: for purposes of the dependency exemption, a person who is enrolled for the number of hours or courses that the school attended considers full-time attendance. Former IRC (check if this IRC provision is current here</…

  • Funded

    Funded is used. with reference to a pension or profit-sharing plan, meeting a minimum funding standard, which is a calculation that determines the minimum contribution an employer must make each year….

  • Fuel Tax Credit

    Fuel Tax Credit means:a credit or other debt instrument for tax on gasoline, diesel fuel, and other fuels used in business, and for certain diesel-powered cars, vans, and light trucks. The fuel tax credit is calculated on Former Federal Tax Form (check <a href="http://lawi.us/federal-tax-form-in…

  • Funeral Expense

    Funeral Expense means:a valid deduction from the gross estate in calculating any federal estate tax. Former IRC (check if this IRC provision is current here) §2053(a)(l)….

  • Future Interest

    Future Interest means:reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, that are limited to commence in use, possession, or enjoyment at some future date. A legatee to receive an annual income up…

  • Funding Standard Amount

    Funding Standard Amount means:the mandatory amount required of a qualified plan. Thc funding standard amount is the normal cost plus an amount to amortize unfunded past service liability. Former IRC (check if this IRC provision is curren…

  • Functional Currency

    Functional Currency means:the currency of the economic environment in which the taxpayer operates. Former IRC (check if this IRC provision is current here) §985….