These flashcards are for Federal Income Taxes- Individual and the flashcards consist of the key terms from Chapter 3.
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Creado por Lucille Lamberson
hace más de 2 años
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Cerrar
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Creado por Lucille Lamberson
hace más de 2 años
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after-tax rate of return
arm's length transaction
assignment of income doctrine
before-tax rate of return
business purpose doctrine
constructive receipt doctrine
discount factor
economic substance doctrine
implicit taxes
present value
related-person transaction
step-transaction doctrine
substance-over-form doctrine
tax avoidance
tax evasion
