Examlex
A couple who is married at the time of completing a gift can elect to file a joint gift tax return.
Face Value
The nominal or original value of a security or financial instrument as stated by the issuer, not including interest or dividends.
Principal
The initial amount of money borrowed or invested, excluding any interest or dividend.
Interest
The fee charged for borrowing money, often expressed as a percentage of the principal amount.
Maturity Date
The specified date on which the final payment of a loan or other financial instrument is due to be paid.
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