Examlex
The sale of business property could result in an AMT adjustment.
Entity Method
A method of consolidation that treats all companies involved as a single, unified entity for financial reporting purposes.
Dividends Declared
A formal announcement by a company's board of directors to distribute a portion of the company’s earnings to shareholders.
Dividend Income
Income earned by investors from receiving dividends, which are distributed portions of a company's profit.
Non-Controlling Interest
The portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company, reflecting the minority shareholder's stake in the subsidiary’s net assets.
Q17: On February 1, Karin purchases real estate
Q18: Mike is a self-employed TV technician. He
Q19: If the taxpayer qualifies under § 1033
Q28: Richard, age 50, is employed as an
Q46: In 2013, Aaron purchased a classic car
Q66: Steve records a tentative general business credit
Q69: Sue uses her own helpers.
Q99: Tom, whose MAGI is $40,000, paid $3,500
Q134: Define fair market value as it relates
Q176: If a taxpayer does not own a