RSS Feeds Share this site with del.icio.us Share this site with google Add this site to Yahoo Bookmarks Click here to add us to your favorites

conduit theory  

Definition

The idea that qualifying investment companies and REITs should be allowed to avoid double taxation by passing interest, dividend income and capital gains directly to shareholders, without also incurring a tax liability.



print this definition
cite this definition
link to this page




Related Research Articles from the InvestorGuide.com University

Taxes and Your Investments
Learn how taxes should affect your investment strategy. Understand how gains from stocks, mutual funds, bonds, lottery winnings, and other sources are taxed differently. Topics include short-term and long-term capital gains, the wash sale rule, investment interest, stock splits, and active trading.

Calculating Your Taxes
Do you understand how your taxes are actually calculated? This article explains and gives examples of credits, deductions, and gifts. Also includes information on how family, marriage, children, and education can affect your taxes.

Audits and Fraud
Learn everything you need to know about correspondence audits, office audits, and field audits. Also describes tax shelters, and how to avoid abusive and illegal ones.



Related Resources from InvestorGuide.com

Stock of the Day Newsletter
Learn about stocks that are making headlines today by signing up for our free newsletter.

   
Stock Research Tool
Using our stock research tool, you have access to our stock tracker, quotes, interactive charts, news, analysis and profile information. Click here to use our stock research tool or enter a stock ticker here:

   

Featured Sponsor



Browse by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Add this Glossary to your Site | Bookmark InvestorWords.com | RSS Feeds
Home | Terms by Subject | Keyword Advertising | About Us | Contact Us
Work for InvestorWords.com
BusinessDictionary.com | InvestorGuide.com | WebFinanceInc.com
Disclaimer and Copyright©

Copyright©1997-2008 by WebFinance, Inc. All Rights Reserved.
Unauthorized duplication, in whole or in part, is strictly prohibited.