SEC FORM 10-KSB405
SEC Form 10-KSB405 is a form used before the year 2003 under the Securities and Exchange Commission. It is highly similar to SEC Form 10-K405 except that the SEC Form 10-KSB405 is intended for small businesses. And just like SEC Form 10-K405, the purpose of Form 10-KSB405 was to signify the failure of a company officer or director to file a Form 3 or Form 4 or Form 5 on time which means that the company was not able to disclose the insider trading activities within the mandated time frame.
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Double Irish with a Dutch Sandwich
Tax avoidance tactic employed by some huge companies by combining Irish and Dutch subsidiary firms to modify profits to low or no tax jurisdictions ...
Custom Adjustable Rate Debt Structure - CARDS
Tax shelter product which entails making a large paper multimillion dollar loan to an international party. Utilized by high net worth entities, the ...
Lease Option
A legal contract that gives a tenant the choice to buy the property during or after the expiration of the term. During the agreement period, the pr ...
Assumption Clause
A mortgage contract provision that permits the seller of a home to transfer the responsibility to the buyer of the home for its existing mortgage. ...
IRS Publication 501
A document that explains certain tax rules that affect each individual who may need to file a federal tax return. Published by the Internal Revenue ...
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