Examlex
Only gift taxes of a present interest in property are eligible for the unified credit.
Cash Dividend
A payment made by a company out of its profits to its shareholders, usually in the form of cash.
Bonds Payable
Long-term liabilities represented by bonds that a company has issued, which it is obligated to pay back at a future date along with interest payments.
Financing Activities
Transactions related to a company's raising and repaying of funds, including issuing debt, obtaining loans, and returning capital to shareholders.
Cash Dividend
A portion of a company's earnings that is paid to shareholders, typically in cash, as a return on their investment.
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