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Form used by a partnership to inform limited partners of their share of profits, etc.

Keogh (HR 10) Plan

A Keogh Plan is a qualified retirement plan establish by the Self Employed Individuals Tax Retirement Act of 1962.

Kiddy Tax

The income tax imposed on the unearned income (dividends, interest) in excess of an annual exemptions, on a child under age fourteen.  The tax on the excess inomeis imposed at the parent’s highest tax rate.


All persons described as relatives of the decedent under the California Probate Code.

King v. United States, 545 F.2d 700 (10th Cir. 1976)

Case deciding whether the district court erroneously decided that the debtor was entitled to a deduction under Section 165(c)(2) of the 1954 Code for losses sustained as a result of the abandonment or worthlessness of oil and gas leases in which he held a net operating profits interest.


401(k) Stock Ownership Plan.