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  2. Guaranteed investment contract - Wikipedia

    en.wikipedia.org/wiki/Guaranteed_investment_contract

    A guaranteed investment contract (GIC) is a contract that guarantees repayment of principal and a fixed or floating interest rate for a predetermined period of time. Guaranteed investment contracts are typically issued by life insurance companies qualified for favorable tax status under the Internal Revenue Code (for example, 401(k) plans).

  3. What Is a Guaranteed Investment Certificate (GIC)? - AOL

    www.aol.com/guaranteed-investment-certificate...

    A guaranteed investment certificate (GIC) is a financial product that offers low-risk and a guaranteed rate of return. ... (CDIC). People in the U.S. may be able to buy GICs if they have an ...

  4. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    For real property exchanges under Section 1031, any property that is considered "real property" under the law of the state where the property is located will be considered "like-kind" so long as both the old and the new property are held by the owner for investment, or for active use in a trade or business, or for the production of income.

  5. Guaranteed investment certificate - Wikipedia

    en.wikipedia.org/wiki/Guaranteed_Investment...

    The principal amount is not at risk unless the bank defaults. The guarantee for GICs is provided by the Canada Deposit Insurance Corporation [4] (CDIC) up to a maximum of $100,000 (principal and interest combined), as long as the issuing financial institution is a CDIC member [5] and the original term to maturity is five years or less. [6]

  6. Internal Revenue Code section 212 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Internal Revenue Code § 212 (26 U.S.C. § 212) provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities. Taxpayers are allowed to deduct all the ordinary and necessary expenses paid or incurred during the taxable year-- (1) for the production or collection of income;

  7. Retirees Often Overlook These 11 Tax Deductions - AOL

    www.aol.com/retirees-often-overlook-11-tax...

    Here are 11 tax deductions senior citizens should know about. Find Out: ... Income is tax-free if a property is only rented for 14 days or fewer throughout the year. However, the situation can ...

  8. Mortgage Interest Deduction: Limits and How It Works - AOL

    www.aol.com/finance/mortgage-interest-deduction...

    Property Taxes. State and local real property taxes are also fully deductible. Property tax rates are determined by individual states and localities, so they will vary depending on where you live. ...

  9. Qualified intermediary - Wikipedia

    en.wikipedia.org/wiki/Qualified_Intermediary

    This means that the taxpayer may only use his or her current attorney, accountant, investment banker, broker or real estate agent in exceptional circumstances. A QI should be bonded and insured against errors and omissions. Relevant educational background such as tax, law or finance is desired. Nevada is the only state that requires a QI to be ...