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Tax Terms Glossary

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

Hedging Transaction
A transaction that limits investment risk, generally through the use of derivative securities, such as options, futures, and forwards.
Holding company
A company whose main purpose is to hold shares of other companies.
Holding Company Regime
A jurisdiction that provides tax benefits to a holding company.
Holding Period
The length of time that an investment is held.
House Ways and Means Committee
The committee in the U.S. House of Representatives that introduces most new tax legislation.