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  2. Power of appointment - Wikipedia

    en.wikipedia.org/wiki/Power_of_appointment

    Thus, the property that is subject to the power is includable in the power holder's estate for estate tax purposes. A general power of appointment is a key element of a type of marital deduction tax law as prescribed in Internal Revenue Code §2056(b)(5). It is a trust that qualifies for the marital deduction, provided that the surviving spouse ...

  3. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The IRS uses the information entered on the form to establish the entity's filing and reporting requirements for federal tax purposes. [3] Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification.

  4. Second Home Taxes Explained: What Owners Need to Know in 2025

    www.aol.com/property-taxes-avoid-irs-coming...

    As a bonus, the income earned from renting out your property for 14 days or less during the year does not have to be reported to the IRS. This means you can earn tax-free income on your second home.

  5. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    P2B – Platform to Business [12] PA – Purchasing agent or Personal Assistant; PA – Promotional Activity [citation needed] PAT – Profit After Tax; PBT – Profit Before Tax; P/E – Price-to-earnings ratio; PE – Private Equity; PEG – Price-to-earnings growth ratio; PHEK – Planherstellungskosten (Product Planning cost) PFI ...

  6. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.

  7. IRS rejects claims from 20,000 taxpayers for lucrative small ...

    www.aol.com/finance/irs-rejects-claims-20-000...

    The IRS sent out 20,000 correspondence letters disqualifying these taxpayers from claiming the Employee Retention Credit, or ERC. IRS rejects claims from 20,000 taxpayers for lucrative small ...