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  2. End-user license agreement - Wikipedia

    en.wikipedia.org/wiki/End-user_license_agreement

    An end-user license agreement or EULA (/ ˈ j uː l ə /) is a legal contract between a software supplier and a customer or end-user. The practice of selling licenses to rather than copies of software predates the recognition of software copyright , which has been recognized since the 1970s in the United States.

  3. Research & Experimentation Tax Credit - Wikipedia

    en.wikipedia.org/wiki/Research_&_Experimentation...

    I.R.C. §41(b)(2)(B) and Treasury Regulation §1.41-2(e) requires a third party to perform a qualified research service on behalf of the taxpayer; and requires the taxpayer to make payment to the third party regardless of success.

  4. Alternative minimum tax - Wikipedia

    en.wikipedia.org/wiki/Alternative_minimum_tax

    Each year, high-income taxpayers must calculate and then pay the greater of an alternative minimum tax (AMT) or regular tax. [9] The alternative minimum taxable income (AMTI) is calculated by taking the taxpayer's regular income and adding on disallowed credits and deductions such as the bargain element from incentive stock options, state and local tax deduction, foreign tax credits, and ...

  5. The IRS Just Updated the Required Minimum Distribution ... - AOL

    www.aol.com/irs-just-updated-required-minimum...

    Data source: IRS. Keep in mind you can delay your first required minimum distribution until April 1 of the following year. That said, your next distribution must come out by Dec. 31 of that year ...

  6. Royalty payment - Wikipedia

    en.wikipedia.org/wiki/Royalty_payment

    A royalty payment is a payment made by one party to another that owns a particular asset, for the right to ongoing use of that asset. Royalties are typically agreed upon as a percentage of gross or net revenues derived from the use of an asset or a fixed price per unit sold of an item of such, but there are also other modes and metrics of compensation.

  7. 3 New Required Minimum Distribution (RMD) Rules Everyone ...

    www.aol.com/finance/3-required-minimum...

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  8. Shrinkwrap (contract law) - Wikipedia

    en.wikipedia.org/wiki/Shrinkwrap_(contract_law)

    Shrinkwrap contracts or shrinkwrap licenses are boilerplate contracts packaged with products; use of the product is deemed acceptance of the contract.. Web-wrap, click-wrap and browse-wrap are related terms which refer to license agreements in software which is downloaded or used over the internet.

  9. Tax amortization benefit - Wikipedia

    en.wikipedia.org/wiki/Tax_amortization_benefit

    The tax amortization benefit factor (or TAB factor) is the result of a mathematical function of a corporate tax rate, a discount rate and a tax amortization period: = [(((+)))]