Examlex
At a physically and electronically secured site, investigators should gather trace evidence after seizure of electronic evidence.
Imputed Interest
Interest that the IRS assumes was paid or received on a below-market loan, even though no actual interest payments were made, to prevent tax avoidance through interest-free loans.
Below Market Interest Rate
An interest rate that is lower than the current market rate, often provided as an incentive or through a subsidy.
Taxpayer
An individual or entity that is obligated to make payments to a governmental authority based on income earned or transactions conducted.
Economically Better Off
A condition where an individual or community experiences an improvement in financial situation, often measured by increases in income, wealth, or standard of living.
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