Research Bulletin, Volume 958 |
Common terms and phrases
ACCUMULATED VALUE alternative cost doctrine AMOUNTS PERIODS INTEREST Annual Fund Contributions ANNUITY AMOUNTS PERIODS annuity coefficient annum compounded annually APPENDIX TABLE average rule Bonds Insurance 6.75 capital and management Capital Managed ceteris paribus Coefficient X Contribution COMPUTATIONAL FORM 3-F custodial account decision to participate Equivalent Interest Rate evaluating Farm Business Summary farmer federal income tax Federal Tax Schedule Form 1-A hedge against inflation hypothetical portfolio Income After Taxes income producing factor insurance contracts interest coefficient Internal Revenue Service investment alternatives Keogh Fund Keogh investment Keogh plan Keogh retirement plan legal-economic Line 9 material income producing Missouri Farm Business opportunity costs ordinary income owner-employee PERIODS INTEREST RATE RATE IN PERCENT retirement fund retirement security Return Mutual Fund return to capital Self-Employed Individuals standard deduction standard of living Surplus Deficit TABLE I CONTINUED TABLE OF ANNUITY Tax Amount taxation taxed as ordinary three-year average trade or business