FAIR MARKET VALUE

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This is the price at which a property would change hands between…
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PRESIDENT'S BUDGET PROPOSAL

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Article Highlights: Small Business Provisions Individual…
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FILING STATUS

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A taxpayer's filing status (except Head of Household) is based…
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GIFT TAX

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Many taxpayers believe they can deduct gifts they give to other…
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HEAD OF HOUSEHOLD

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This is a special filing status for unmarried individuals, and,…
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HOLDING PERIOD

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Generally, the length of time an asset is owned will determine…
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HOME EQUITY DEBT

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This term refers to debt incurred on a principal residence or…
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INDEPENDENT CONTRACTOR

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Is someone who performs services for others. The recipients of…
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