475 fund - définition. Qu'est-ce que 475 fund
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Qu'est-ce (qui) est 475 fund - définition


475 fund         
In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.
Contingency fund         
EMERGENCY MONEY RESERVE
Contingencies Fund Act 1974; Civil Contingencies Fund; Contingencies Fund; Contingency Fund; Contingencies fund; Contingency fund of india
A contingencies fund or contingency fund is a fund for emergencies or unexpected outflows, mainly economic crises.
Consolidated Fund         
TERM USED TO REFER TO THE MAIN BANK ACCOUNT OF THE GOVERNMENT IN CERTAIN COUNTRIES
Consolidated Revenue Fund; Consolidated fund; Consolidated Fund Services; National Loans Fund; Consolidated Fund of the United Kingdom; Consolidated Fund of India; General taxation; Central Fund Act; Central Fund (Permanent Provisions) Act 1965
In many states with political systems derived from the Westminster system, a consolidated fund or consolidated revenue fund is the main bank account of the government. General taxation is taxation paid into the consolidated fund (as opposed to hypothecated taxes earmarked for specific purposes), and general spending is paid out of the consolidated fund.