Super Finance Glossary


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Glossary term Deflation: Decline in the prices of goods and services. Antithesis of inflation.
Glossary term Special-Purpose Entity:
Glossary term Electronic Filing (e-file): The transmission of tax information directly to the IRS using telephones or computers. Electronic filing options include (1) Online self-prepared using a personal computer and tax preparation software, or (2) using a tax professional. Electronic filing may take place at the taxpayer's home, a volunteer site, the library, a financial institution, the workplace, malls and stores, or a tax professional's place of business.
Glossary term Reversionary Interest: A transferor's right to have property returned after the termination of an intervening estate or interest. Irc 673.
Glossary term SDR: Special drawing rights