SINGLE FILER
Single filer is the a filing status given to taxpayers that are not married and is not viable for any other filing status. As per the Internal Revenue Service (IRS), a single filer is anyone who is, on the last day of the calendar year, not married, legally separated via divorce or separate maintenance decree, and does not fall in any other filing status. In case more than one filing status applies, the taxpayer has the option to choose the filing status with lower tax. Widow(er)s are allowed to use the single file status however, he or she may use another filing status that will still apply and is more advantageous.
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Interim Earnings Per Share
Earnings measure computed at a certain time, and shorter than or before the end of year calculations. It can be determined at any time, as long as ...
Options On Futures
Basically, the futures specified in the options contract lets someone to enter into a the specified futures contract when the option expires.
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Trinomial Option Pricing Model
Model integrating three possible values an underlying asset can take over a given time period. The values factored are higher than, the same as, or ...
Land Value
The overall value of a parcel of property, which includes the value of the land itself and the cost of improvements done to it. Land values are est ...
Cost of Equity
In financial theory, rate of return a firm’s stockholders require.
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