AAA-CPA is American Association of Attorney-Certified Public Accountants.
UNREALIZED is an event having occurred but not yet reflected in a transaction. This refers to unrealized gains and losses, which have not happened but would happen if the investor sold the security or asset that an entity currently holds. Unrealized gains are not usually taxable. It is the opposite of realized.
TEFRA is Tax Equity and Fiscal Responsibility Act of 1982.
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