Glossary of Tax Terms
# 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
A pension or profit-sharing plan available to self-employed individuals and their employees.
A popular name for the Tax for Children Under Age 14 Who Have Investment Income of More Than $1,400. If you have children with substantial investment income, such as interest, dividends, rents, and royalties, your children will pay tax on their investment income at a rate based on your marginal tax rate.

