Financial services

Financial services

Related to any service provided by the finance industry, which encompasses a broad range of organisations that deal with the management of money.

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Financial services > Real estate investment

portfolio income

Financial services; Real estate investment

Portfolio income is income resulting from a taxpayer's investment activities, which may not be offset by losses and credits attributable to the taxpayer's passive activities, ...

prepaid interest

Financial services; Real estate investment

Prepaid interest is the payment of advanced interest on a loan.

property residual technique method of capitalization

Financial services; Real estate investment

Property residual technique method of capitalization is a method of capitalization in which property is divided into its income portion and its reversion portion. This technique ...

pyramiding investments

Financial services; Real estate investment

Pyramiding investments means selling investments at a profit and reinvesting the proceeds in more expensive investments.

qualified nonrecourse financing

Financial services; Real estate investment

Qualified nonrecourse financing is money which the taxpayer borrows to buy real property which secures the loan. No person is personally liable for repayment. The at-risk ...

qualified residence interest

Financial services; Real estate investment

Qualified residence interest is interest paid or accrued during taxable year on either (1) ''acquisition indebtedness,'' which is the amount incurred in acquiring, constructing, ...