Realized Gain

What is a 'Realized Gain' A realized gain is the consequence of selling an asset at a price that is greater than the price at...

Tax Court

What is 'Tax Court' A specialized court of law that hears and adjudicates tax-related disputes and issues. The tax court in the...

Target Risk Fund

What is 'Target Risk Fund' A fund that attempts to expose its investors to a specified amount of risk. The fund manager...

Tainted Alpha

What is 'Tainted Alpha' An alpha return that cannot be attributed solely to the money manager due to consequential beta exposure. Tainted...

Tangible Personal Property

What is 'Tangible Personal Property' Tangible personal property is a tax term describing personal property that can be physically relocated, such as...

Tax Equity And Fiscal Responsibility Act Of 1982 (TEFRA)

What is 'Tax Equity And Fiscal Responsibility Act Of 1982 - TEFRA' Federal tax legislation passed in 1982 that modified some aspects...

Tax Evasion

DefinitionTax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. Tax evasion often entails taxpayers deliberately misrepresenting the true state of...

Tangible Asset

Tangible Asset

What is a tangible asset A tangible asset is an asset with a physical form. Tangible assets include both fixed assets, such as buildings and...

Tape Reading

Tape Reading

How to Make the Most Money From Tape Reading Although you can master the art of tape reading in a few minutes, it can take...

Tax Arbitrage

What is 'Tax Arbitrage' The practice of profiting from differences between the way transactions are treated for tax purposes. The complexity of...