- An investment that does not qualify for any level of tax-deferred or tax-exempt status. Investments of this sort are made with after-tax money. They are purchased and held in tax-deferred accounts, plans or trusts. Returns from these investments are taxed on an annual basis.
Some examples of investments that do not usually qualify for tax-exempt status are antiques, collectibles, jewellery, precious metals and art. Other investments that may not qualify for any sort of tax precedence are stocks, bonds, REITs and any other traditional investment that is not bought under a qualifying investment plan or trust.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
Qualifying Disposition — A sale, transfer or exchange of stock obtained through a qualified stock option incentive plan, namely incentive stock option (ISO) plans and employee stock purchase plans (ESPP), that qualifies for favorable tax treatment for the employee… … Investment dictionary
qualifying trading company — To qualify for Enterprise Investment Scheme Relief and Re investment relief, the company which is the subject of the investment must fall within the conditions applicable to these forms of relief. There are complex qualifications but in broad… … Law dictionary
Real estate investment trust — A real estate investment trust or REIT ( /ˈriːt … Wikipedia
Real Estate Mortgage Investment Conduit — Real Estate Mortgage Investment Conduits, or REMICs, are a type of special purpose vehicle used for the pooling of mortgage loans and issuance of mortgage backed securities. They are defined under the United States Internal Revenue Code (Tax… … Wikipedia
Amortization Of Intangibles — A tax term relating to the practice of deducting the cost of an investment in a qualifying non tangible asset over the projected life of the asset. The cost basis of the qualifying intangible asset is amortized over a 15 year period, irrespective … Investment dictionary
Child And Dependent Care Credit — A non refundable tax credit for unreimbursed childcare expenses paid by working taxpayers. The Child and Dependent Care Credit is designed to encourage taxpayers to pay childcare expenses so that they can remain gainfully employed. The Child and… … Investment dictionary
Additional Child Tax Credit — A refundable credit that can be claimed by taxpayers who are ineligible to claim the full non refundable child tax credit, because it exceeds their total tax liability. The additional child tax credit was created to reimburse taxpayers for the… … Investment dictionary
List of Statutory Instruments of the United Kingdom, 2006 — This is an incomplete list of Statutory Instruments of the United Kingdom in 2006. NOTOC 1 100* Public Contracts Regulations 2006 S.I. 2006/5 * Utilities Contracts Regulations 2006 S.I. 2006/6 * M6 Motorway (Junction 36, Town Head Bridge Parapet… … Wikipedia
Individual Savings Account — An Individual Savings Account (ISA; pronounced /ˈaɪsə/) is a financial product available to residents in the United Kingdom. It is designed for the purpose of investment and savings with a favourable tax status. Money is contributed from… … Wikipedia
United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government … Wikipedia