LIKE KIND, in taxes, refers to property that is similar to another for which it has been exchanged: real estate exchanged for real estate, for instance. The definitions of like kind properties can be found in the US Tax Code at Section 1031.
FOOT A COLUMN is to add a column of numbers. To test footing is to add the column again to check accuracy.
INVESTMENT RISK is the degree of uncertainty as to the realization of expected returns.
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