Examlex
What are the characteristic(s) of an efficient tax system?
Basis
The amount of investment in property for tax purposes, used to calculate gain or loss on the sale, exchange, or other disposition of the property.
Cash Distribution
Cash Distribution is the payment of funds from a corporation or a financial institution to a shareholder or account holder, often from profits or interest earnings.
Partnership Interest
The share or portion of a partnership's profits and losses that is attributed to each partner.
Equipment
Tangible property used in the operation of a business, such as machinery, computers, and furniture, often subject to depreciation over its useful life.
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