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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. 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]

  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. Deposit account - Wikipedia

    en.wikipedia.org/wiki/Deposit_account

    For example, if a bank in the United States makes a loan to a customer by depositing the loan proceeds in that customer's checking account, the bank typically records this event by debiting an asset account on the bank's books (called loans receivable or some similar name) and credits the deposit liability or checking account of the customer on ...

  6. 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 ...

  7. 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).

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