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Federal Laws
Statutes enacted by the national government of a country that apply to all its citizens and entities.
Retained Earnings Deficit
A negative balance in retained earnings, indicating that a company has incurred more losses or dividends than profits over its history.
Stockholders' Equity
The equity held by shareholders in a company, determined by subtracting total liabilities from total assets.
Double Taxation
The taxation of the same income or financial transaction at two different levels, such as corporate profits and then again as dividends to shareholders.
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