ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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TWO PARTY CHECK Definition
TWO PARTY CHECK is a check made out from one individual to another, i.e. only two entities are involved in the transaction.
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TESTIMONY is evidence given by a competent witness under oath.
AMT BOND is a municipal bond issue used to fund qualified private activity projects such as pollution control facilities or student loans. AMT bonds are taxed as public-purpose municipals, except when an entity pays the alternative minimum tax, in which case the bond is taxed at the full AMT rate.