Receipt
121American Depositary Receipt — n. a receipt representing foreign shares of stock held on deposit in an American bank: receipts are denominated in U.S. dollars and traded on American exchanges: also ADR * * * …
122constructive receipt of income — Income not physically received but treated by the tax code as if it had been received because it is accessible to the recipient. For instance, when a business receives a check from a client, it is considered constructive income since the check… …
123American Depositary Receipt — (ADRs) A mechanism designed to facilitate trading in shares of non US companies in the US stock markets. The main purpose is to create an instrument which can easily be settled through US stock market clearing systems. + American Depositary… …
124Trust Receipt — Notice of the release merchandise to a buyer from a bank, with the bank retaining the ownership title to the released assets. In an arrangement involving a trust receipt, the bank remains the owner of the merchandise, but the buyer is allowed to… …
125Warehouse Receipt — A receipt used in futures markets to guarantee the quantity and quality of a particular commodity being stored within an approved facility. Rather than delivering the actual commodity, warehouse receipts are used to settle expiring futures… …
126constructive-receipt doctrine — Same as constructive receipt of income. =>> income. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …
127International Depository Receipt (IDR) — A receipt issued by a bank as evidence of ownership of one or more shares of the underlying stock of a foreign corporation that the bank holds in trust. The advantage of the IDR structure is that the corporation does not have to comply with all… …
128International Depositary Receipt — ( IDR) A receipt issued by a bank as evidence of ownership of one or more shares of the underlying stock of a foreign corporation that the bank holds in trust. The advantage of the IDR structure is that the corporation does not have to comply… …
