return of an excess amount

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• Return of capital — (ROC) refers to payments back to capital owners (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business. It should not be confused with return on capital which measures a rate of return . The ROC… …   Wikipedia

• excess baggage — Ⅰ. excess baggage ► bags, cases, etc. that weigh more than the weight you are allowed to take onto a plane, or the extra money you have to pay for it to be taken: »On the return trip we were charged $80 excess baggage. Main Entry: ↑baggage Ⅱ.… …   Financial and business terms

• Excess Profits Tax — A special tax that is assessed upon income beyond a specified amount, usually in excess of a deemed normal income. Excess profit taxes are primarily imposed on some businesses during a time of war or other emergency, or beyond a certain amount of …   Investment dictionary

• excess — {{Roman}}I.{{/Roman}} noun 1 too much of sth ADJECTIVE ▪ rhetorical, stylistic, verbal ▪ His statements cannot be simply dismissed as rhetorical excess. ▪ financial ▪ scan …   Collocations dictionary

• excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …   Black's law dictionary

• excess profits tax — Tax levied on profits which are beyond the normal profits of a business and generally imposed in times of national emergency such as war to discourage profiteering. The Internal Revenue Code also imposes a tax on corporations who accumulate an… …   Black's law dictionary

• Base excess — In human physiology, base excess (see: base) refers to the amount of acid required to return the blood pH of an individual to the reference interval pH (7.35 7.45) with the amount of carbondioxide held at a standard value. The value is usually… …   Wikipedia

• Tax return (United States) — Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California Franchise Tax Board, for example) containing information used to calculate income tax or other …   Wikipedia

• Social Security (United States) — This article is about the retirement/disability program. For the general concept of providing welfare, see Social security. For other uses, see Social Security (disambiguation) …   Wikipedia

• Modern portfolio theory — Portfolio analysis redirects here. For theorems about the mean variance efficient frontier, see Mutual fund separation theorem. For non mean variance portfolio analysis, see Marginal conditional stochastic dominance. Modern portfolio theory (MPT) …   Wikipedia

• Betting in poker — Poker positions at a 10 handed table. This article is about the common terms, rules, and procedures of betting in poker only. For the strategic impact of betting, see poker strategy. In the game of poker, the play largely centers on the act of… …   Wikipedia