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White CP

Tye Burroughs


Definition: An Issuer is an entity (not a human or natural person), such as a corporation, trust, or government, that develops, registers, and sells securities. … Read More »Issuer


Definition: An intermediary is a custodian, broker, nominee, middleman,or any other person that acts as an agent for another person.  A non-US (foreign) intermediary is… Read More »Intermediary


Definition: The residence of the payor (also referred to as debtor) determines the source of interest income. Interest payments from U.S. residents and U.S. corporations… Read More »Interest


Definition: The Internal Revenue Code (IRC) defines general category income as income other than passive income. It also includes income that does not fall into… Read More »Income