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  2. Foreign Account Tax Compliance Act - Wikipedia

    en.wikipedia.org/wiki/Foreign_Account_Tax...

    The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of ...

  3. Streamlined filing compliance procedures - Wikipedia

    en.wikipedia.org/wiki/Streamlined_filing...

    The streamlined filing compliance procedures (called the streamlined procedures for short when the context is clear) is a set of procedures offered by the Internal Revenue Service in the United States to help United States taxpayers (individual taxpayers or couples filing jointly only; institutions cannot avail of these procedures) get back in compliance on the fronts of paying taxes related ...

  4. Bank account - Wikipedia

    en.wikipedia.org/wiki/Bank_account

    The deposit account is a liability of the bank and an asset of the depositor (the account holder). On the other hand, a bank can lend some or all of the money it has on deposit to third parties. Such accounts, generally called loan or credit accounts, are subject to similar but reverse principles of a deposit account. In accounting terms, a ...

  5. What Do You Need To File Taxes? A List of All the Documents ...

    www.aol.com/finance/file-taxes-list-documents...

    Tax filing can feel like a never-ending stack of paperwork — especially if you find yourself digging for documents as you try to work through your return. Having a checklist and preparing your ...

  6. Use-of-money principle - Wikipedia

    en.wikipedia.org/wiki/Use-of-money_principle

    The use-of-money principle, also written as the use of money principle, is a principle invoked in the context of taxation in the United States (generally federal taxation, though many U.S. states also use a similar framework), that states that the government can charge interest for unpaid tax only if the government did not have use of that tax money (i.e., continuous possession of the money).

  7. Global depository receipt - Wikipedia

    en.wikipedia.org/wiki/Global_depository_receipt

    A global depository receipt (GDR and sometimes spelled depositary) is a general name for a depositary receipt where a certificate issued by a depository bank, which purchases shares of foreign companies, creates a security on a local exchange backed by those shares.

  8. Deposit slip - Wikipedia

    en.wikipedia.org/wiki/Deposit_slip

    A deposit slip or a pay-in-slip is a form supplied by a bank for a depositor to fill out, designed to document in categories the items included in the deposit transaction when physically depositing at a bank. The categories include type of item, and if it is a cheque or cash and which bank it is from, such as a local bank or not.

  9. Custodial account - Wikipedia

    en.wikipedia.org/wiki/Custodial_Account

    A custodial account is a financial account (such as a bank account, a trust fund or a brokerage account) set up for the benefit of a beneficiary, and administered by a responsible person, known as a legal guardian or custodian, who has a fiduciary obligation to the beneficiary. [1]

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