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Business & Finance >> Financial Abbreviations

Look through 1974 acronyms and abbreviations related to Financial:

• IDGT — Intentionally Defective Grantor Trust
• SOX — Sarbanes-Oxley
• MNC — Multinational Corporation
• ETI — economically targeted investments
• HCE — Highly Compensated Employee
• OPS — Operations
• LAN — Local Area Network
• EBITDA — Earnings before Interest, Taxes, Depreciation and Amortization
• Y-O-Y — Year-on-Year
• YTD — Year To Date
• AU — Accounting Unit
• P.L. — Public Law
• IT-BPO — Information Technology - Business Process Outsourcing
• US — United States of America
• FATP — Federally Authorized Tax Practitioner
• PNCPS — Perpetual Non-Cumulative Preference Shares
• REGP — Rural Employment Generation Programme
• XML — Extensible Markup Language
• CAGR — Compound Annual Growth Rate
• APP DEV — Application Development
• FLSA — Fair Labor Standards Act
• NBFC-ND-SI — Systemically Important Non-deposit taking NBFC
• APR — Annual Percentage Rate
• M&IE — Meals and Incidental Expenses
• FMLA — Family Medical Leave Act
• IT — Information Technology
• HIPPA — Health Insurance Portability and Accountability Act
• ICD — Interface Control Document
• ESRD — End Stage Renal Disease (US Federal Program)
• IRBI — Industrial Reconstruction Bank of India
• U.S.C. — United States Code
• GR — Grantor
• COB — close of business (End of duty day)
• ATM — Automatic Teller Machine
• C.I.R. — Commissioner Internal Revenue
• E.O. — Executive Order
• NHCE — nonhighly compensated employee
• TAFCUBS — Task Force for Urban Co-operative Banks
• SSN — Social Security Number
• QSP — Qualified stock purchases
• P&L — Profit and Loss statement
• NAIO — Non Administratively Independent
• R&D — Research & Development
• MOU — Memorandum of Understanding (an MOU between Food & Drug Administratin and a regulatory agency in another country allows mutual recognition of inspections)
• FC — Financial Conglomerates
• QDRO — Qualified Domestic Relations Order
• MSMES — Micro, Small and Medium Enterprises
• QALICB — Qualified active low-income community business
• T.I.R. — Technical Information Release
• CY — Calendar Year

• B.T.A. — Board of Tax Appeals
• CAO — Chief Accounting Officer
• C-D — Currency-Deposit
• NIF — Note Issuance Facility
• LLC — Limited Liability Company
• T.D. — Treasury Decision
• AML — Anti-Money Laundering
• WGL — Working Group List
• LCD — Liquid Crystal Display
• DASTM — Dollar Approximate Separate Transactions Method
• GDP — Gross Domestic Product
• OECD — Organization for Economic Cooperation and Development
• TYBB — Taxable years beginning before
• DD — Demand Draft
• QJV — Qualified Joint Venture
• NPV — Net Present Value {economics}
• CD — Certificate of Deposit
• ATM — Asynchronous Transfer Mode
• D — Decedent
• CUT — Comparable Uncontrolled Transaction
• EAP — Employee Assistance Program
• G-SEC — Government Securities
• MCC — Merchant Category Code
• S.P.R. — Statements of Procedural Rules
• FDIC — Federal Deposit Insurance Corporation
• T/D/R — TEFRA/DEFRA/REA
• EU — European Union (1994; formerly referred to as the EEC or EC)
• EGTRRA — The Economic Growth and Tax Relief Reconciliation Act of 2001
• SPV — Special Purpose Vehicle (sometimes Single Purpose Vehicle)
• VPN — Virtual Private Network (ATM)
• MD — Managing Director
• ABC — activity based costing
• WACC — Weighted Average Cost Of Capital (accounting)
• FY — Fiscal Year
• LOI — Letter Of Intent
• OI — Operating Income
• IPO — Initial Public Offering
• OTC — Over The Counter (medications not requiring a prescription)
• EFR — Exchange Fluctuation Reserve (RBI)
• G.C.M. — Chief Counsel's Memorandum
• SJSRY — Swarna Jayanti Shahari Rojgar Yojana
• QAFMV — Qualified Alternative Fuel Motor Vehicles
• VAT — Value Added Tax
• CA&IC — Competent Authority and International Coordination
• UTC/UTL — Unable to contact/unable to locate
• PCARDB — Primary Cooperative Agriculture and Rural Development Bank
• NOC — No Objection Certificate
• ACH — Automated Clearing House
• I.R.B. — Internal Revenue Bulletin
• BSA — Bank Secrecy Act

• MIS — Management Information System (OSHA)
• CPI — Consumer Price Index
• ENPV — Expected Net Present Value
• ICT — Information and Communication Technology
• F&A — Finance & Accounting
• COBRA — Consolidated Omnibus Budget Reconciliation Act of 1985
• DGCI & S — Directorate General of Commercial Intelligence and Statistics
• POS — Point Of Sale.Retail term, being the physical point at which products are displayed on shelves or paid for at the checkout, as in the EPOS acronym.
• SEC. — section
• LLP — Limited Liability Partnership
• NGO — Non-governmental organization. (Red Cross/Crescent, Doctors without Borders, etc.)
• ICCOMS — Integrated Computerised Currency Operations and Management System
• CO — Capital Outlay
• TSR — Total Shareholder Return
• FBI — Federal Bureau of Investigation
• ADB — Asian Development Bank
• UCN — Uniform Code Number
• CDOS — Collateralised Debt Obligations
• QHIL — Qualified home improvement loan
• CAPEX — Capital Expenditure
• CDD — Customer Due Diligence
• AMM — Automated Market Making
• NDA — Non-Disclosure Agreement
• QEF — Qualified Electing Fund
• DVP — Delivery Versus Payment
• FI — Financial Intermediary
• SPOC — Single Point Of Contact
• QECB — Qualified energy conservation bond
• EE — Employee
• ADR — Alternative Dispute Resolution
• RPA — Rupee Payment Area
• ARM — Adjustable Rate Mortgage
• GAP — Guaranteed Asset Protection
• QFCB — Qualified forestry conservation bond
• IRA — Individual Retirement Account
• AARP — American Association of Retired Persons
• DOD — Date Of Death
• CIM / OM — Confidential Information Memorandum / Offering Memorandum
• CTI — Combined Taxable Income
• MTD — Month-to-date
• CD RATIO — Credit Deposit Ratio
• COO — Chief Operation Officer
• BE — Beneficiary
• MMM — Monday Morning Meeting
• LTV — Loan To Value
• HMO — Health Maintenance Organization
• CFR — Code of Federal Regulations
• RDBMS — Relational Database Management System
• GNP — gross national product (economics)
• MMSE — Minimum Mean Squared Errors

• UCC — Uniform Commercial Code
• ROE — Return On Equity
• IMF — International Monetary Fund
• ADA — Americans With Disabilities Act Of 1990 (Text Of ADA Legislation)
• EO — Executive Order
• PPO — Preferred provider organization
• OBRA — The Omnibus Budget Reconciliation Act of 1993
• CONUS — Continental United States (48 Contiguous States and DC)
• AGI — Adjusted Gross Income
• PCP — Primary Care Physician
• CMP — Current Market Price
• ROI — Return on Investment
• TT — Telegraphic Transfer
• RNCPS — Redeemable Non-Cumulative Preference Shares
• IRS — U.S. Internal Revenue Service
• ROIC — Return on Invested Capital
• EEOC — Equal Employment Opportunity Commission
• CFMS — Centralised Funds Management System
• ADR — American Depository Receipt
• SOI — Statistics Of Income
• NYSE — New York Stock Exchange
• NDS - OM — Negotiated Dealing System - Order Matching
• ADP — Actual Deferral Percentage
• QMS — Quality Management System
• SAD — Single Administrative Document
• ER — Employer
• AMEX — American Stock Exchange
• CTR — Currency Transaction Report
• NPC — Notional Principal Contract
• CIS — Collection Information Statement
• RONA — Return On Net Assets
• YTM — Yield to Maturity
• CIS — Commonwealth of Independent States
• SDR — Special Drawing Rights
• CT.D. — Court Decision
• ITIN — Individual Taxpayer Identification Number
• VC — Venture Capital
• TR — Trust
• REIT — Real Estate Investment Trust
• CFO — Communication Filing Officer
• CP — Commercial Paper
• ASX — Australian Securities Exchange
• LBD — Land Development Bank
• PE — Private Equity
• TIN — Taxpayer Identification Number
• OD — Overdraft
• ALM — Asset Liability Management
• EBIT — Earnings Before Interest and Tax
• PCPS — Perpetual Cumulative Preference Shares
• ACQ. — Acquiescence

• APYE — Annual Percentage Yield Earned
• EEC — European Economic Community (predecessor of the European Union|EU)
• DC — Defined Contribution
• FX — Foreign Exchange
• REI — Real Estate Investing
• CRS — Congressional Research Service
• SAS — Statistical Analysis System
• ISIC — International Standard Industrial Classification
• MT — Mail Transfer
• QI — Qualified Intermediary
• COA — Chart Of Accounts
• COLA — Cost of Living Adjustment (or Allowance)
• EFT — Electronic Funds Transfer
• LARF — Latin American Reserve Fund
• CPA — Certified Public Accountant
• FOIA — Freedom of Information Act
• LOC — Line Of Credit
• PM — Performance Management
• DJIA — Dow Jones Industrial Average
• IFR — Investment Fluctuation Reserve
• AIMS — Audit Information Management System
• QMDM — Quantitative Marketability Discount Model
• SLB — Securities Lending and Borrowing
• ED — Executive Director
• NABARD — National Bank for Agriculture and Rural Development
• SEBI — Securities and Exchange Board of India
• AMA — Advanced Measurement Approach
• PSE — Payment Settlement Entity
• OPR — Office of Professional Responsibility
• DMA — Departmentalized Ministries
• AMT — Amount for Married Taxpayers
• HO — Head Office
• GDS — General Depreciation System
• APY — Annual Percentage Yield
• IBRD — International Bank For Reconstruction And Development (part Of The World Bank)
• ISMS — Information Security Management System
• DSSN — Disbursing Station Symbol Number
• MODVAT — Modified Value Added Tax
• BD — Business Development
• CTO — Chief Technology Officer
• DRE — Disregarded entity
• FIU-IND — Financial Intelligence Unit-India
• SFMS — Structured Financial Messaging System
• IRC — Internal Revenue Code of 1986
• EIN — Employer Identification Number
• AD&D — Accidental Death and Dismemberment
• HR — HUMAN RESOURCES
• DRI — Differential Rate of Interest
• CFA — Chartered Financial Analyst
• ROCE — Return On Capital Employed

• AGM — Annual General Meeting
• WC — Worker's Compensation
• MIGA — Multilateral Investment Guarantee Agency
• IC — Insurance Company
• OPEC — Organisation for Petroleum Exporting Countries
• EX — Executor
• QMB — Qualified Medicare Beneficiary
• CPP — Certified Payroll Professional
• FEDAI — Foreign Exchange Dealers' Association of India
• ARIMA — Auto-Regressive Integrated Moving
• PMI — Private Mortgage Insurance
• EPS — Earnings per share
• IDIT — Intentionally defective irrevocable trust
• TPA — Third Party Administrator
• ADTV — Average Daily Trading Volume
• PBC — Prepared By Client
• CASB — Cost Accounting Standards Board
• ACP — Actual Contribution Percentage
• FOREX — Foreign Exchange
• MSA — Medical Savings Account
• DOL — United States Department of Labor
• FICA — Federal Insurance Contribution Act
• COBOSAC — Corporate Bonds and Securitisation Advisory Committee
• NCR — National Capital Region (Metro Manila)
• ACE — Adjusted Current Earnings
• TFR — Transfer
• ADR — Average Daily Rate
• MMAS — material management and accounting system
• ERISA — Employee Retirement Income Security Act
• FINCEN — Financial Crimes Enforcement Network
• NAV — Net Asset Value
• SLR — Statutory Liquidity Ratio
• MTCNOLD — Minimum tax credit net operating loss deduction
• RP — Revenue Procedure
• SAC — Special Agent in Charge
• ECC — Equity Commitment Committee
• PAYSOP — payroll-based stock option plan
• SAR — Suspicious Activity Report(ing)
• CMO — Chief Marketing Officer
• CU — Credit Union
• FTC — Federal Trade Commission (U.S.)
• TT — Trustee
• DNI — Distributable Net Income
• TSE — Tokyo Stock Exchange
• SSI — Supplemental Security Income
• MSB — Money Services Business
• WC — Working Capital
• CI — City
• MLTN — More Likely Than Not
• DICGC — Deposit Insurance and Credit Guarantee Corporation

• FCRA — Fair Credit Reporting Act
• BC — Business Correspondent (Indian banking sector)
• BIS — Bank of International Settlements
• CDS — Credit-Default Swap
• CIP — Customer Identification Program
• CRR — Cash Reserve Ratio
• CHIP — Children's Health Insurance Program
• CRT — Charitable Remainder Trust
• RM — Regional Manager
• CAS — Configuration Accounting System
• FSA — Flexible Spending Account
• P — Parent Corporation
• PDS — Public Distribution System
• EIP — Electing investment partnership
• ESOP — Employee Stock Ownership Plan
• NSSO — National Sample Survey Organisation
• ODA — Official Development Assistance
• SNA — System of National Accounts
• ROS — Return on Sales
• SSA — Social Security Administration
• MA — Moving Average
• PSP — Profit Sharing Plan
• CIA — Configuration Identification Accounting
• HSA — Health Savings Account
• DR — Disaster Recovery
• AD — Authorized Dealer
• F — Fiduciary (IRB)
• HELOC — Home Equity Line of Credit
• CAMEL — Capital Adequacy, Asset Quality, Earnings, Asset/Liability Management
• JGTRRA — The Jobs and Growth Tax Relief Reconciliation Act of 2003
• CMCPS — Compulsorily and Mandatorily Convertible Preference Shares
• PR — Partner
• IPCS — Irrevocable Payment Commitments
• S&P — Standard & Poor's
• RWA — Risk Weighted Asset
• CMA — Certified Management Accountant
• EOB — Explanation Of Benefits
• PTO — Paid Time Off
• GBO — Global Banking Operations
• IG — Investment Grade
• FITL — Funded Interest Term Loan
• EPF — Employees Provident Fund
• FA — Financial Advisor
• FI — Financial Institution
• CAD — Current Account Deficit
• STR — Suspicious Transaction Report
• POS — Point of Service Plan
• SEC — Securities and Exchange Commission (US)
• QTD — Quarter-to-Date
• HICP — Harmonised Index of Consumer Prices

• FFIEC — Federal Financial Institutions Examination Council
• CAP — Closing Agreement Program
• QTE — Quote
• HFCS — Housing Finance Companies
• BFSI — Banking, Financial Services and Insurance
• HR — Human Resource
• GNIE — Government Not Included Elsewhere
• GFE — Good Faith Estimate
• CRD — Commercial Revitalization Deductions
• AIM — Alternative Investment Market
• CC — Cash Credit
• CBS — Core Banking Solution
• CIT — Corporate Income Tax
• WTO — World Trade Organisation
• CSA — Cost Sharing Arrangement
• ITW — Income Tax Withholding
• CMA — Configuration Management Accounting
• QPRT — Qualified Personal Residence Trust
• S — Subsidiary
• ISMA — International Securities Market Association
• ADB — Accidental Death Benefit
• RESPA — Real Estate Settlement Procedures Act
• SSS — Securities Settlement System
• CDHP — consumer-driven health plan
• GDR — Global Depository Receipt
• CTR — Cash Transaction Report
• PIF — Pooled Income Fund
• MSET — Morgan Stanley Electronic Trading
• ALJ — Administrative Law Judge
• BAH — Basic Allowance for Housing
• ATIN — Adoption Taxpayer Identification Number
• CVD — Countervailing Duty
• ADX — Abu Dhabi Securities Exchange
• FHC G&D — Financial Holding Company Governance & Assurance
• MICR — Magnetic Ink Character Recognition
• IP-RR — Interest Payment - Revenue Receipt
• ISDA — International Swaps and Derivatives Association, Inc.
• AIR — Assumed Interest Rate
• LSE — London Stock Exchange
• ECB — European Central Bank
• DB — Defined Benefit (retirement Plan; For Example, A Pension)
• RTGS — Royal Thai General System Of Transcription - Real Time Gross Settlement
• PHC — Personal Holding Company
• RRSP — Registered Retirement Savings Plan (Canada; Roughly Equivalent To The IRA In The U.S.)
• GP — General Partner
• ISO — Incentive Stock Option
• AHYDO — Applicable high-yield debt obligation
• SEP — Simplified Employee Pension
• Y — Corporation
• CCIL — Clearing Corporation of India Limited

• FDI — Foreign Direct Investment
• INFRA — Infrastructure Engineering
• IED — Institutional Equity Division
• ICD — Intercompany dividends
• IBD — Investment Banking Division
• IA — Intercompany account
• FUTA — Federal Unemployment Tax Act
• RD — Recurring Deposit
• REV. PROC. — Revenue Procedure
• NIPFP — National Institute of Public Finance and Policy
• AMID — Allowable Miscellaneous Itemized Deductions
• RR — Revenue Ruling
• INT — Interest
• IFAD — International Fund for Agricultural Development (UN)
• CY — County
• CA — Confidentiality Agreement
• BF — Business Facilitator
• ACU — Asian Clearing Union
• BOP — Balance of Payments
• TOP — Treasury Offset Program
• GI — Guaranteed Insurability
• NBFC-ND — Non-deposit taking NBFC
• NSE — National Stock Exchange
• LBS — Locational Banking Statistics
• MMBCS — Magnetic Media Based Clearing System
• SWA — State Workforce Agency
• ERIC — ERISA Industry Committee
• TYEA — Taxable years ending after
• CFC — Controlled Foreign Corporation
• CBARS — classified baseline accounting and reporting system
• AAA — Accumulated Adjustments Account
• NASDAQ — National Association for Security Dealers and Automatic Quotation
• CPIS — Consumer Price Indices
• FCU — Federal Credit Union
• FTD — Federal Tax Deposit
• CGS — Contrôle de Gestion Stratégique
• AMTI — Alternative Minimum Taxable Income
• CRG — Consumer/Retail
• ICR — Investment Credit
• CFM — Certified Financial Manager
• CMIS — Currency Management Information System
• DJMS — Defense Joint Military Pay System
• HY — Half year
• CARS — Configuration Accounting and Reporting System
• SIDBI — Small Industries Development Bank of India
• FHLMC — Federal Home Loan Mortgage Corporation, United States
• GSDP — Gross State Domestic Product
• BA — Business Analyst
• QMAC — Qualified Matching Contributions
• IDRBT — Institute for Development and Research in Banking Technology

• TAM — Technical Advice Memorandum
• FMLA — Family and Medical Leave Act
• FEMA — Foreign Exchange Management Act
• DRD — Dividends received deduction
• FHA — Federal Housing Administration
• QMCSO — Qualified Medical Child Support Order
• DE — Donee (IRB)
• TPSO — Third party settlement organization
• AFR — Applicable Federal Rate
• MTFTCE — Minimum tax foreign tax credit on exclusion items
• GE — Grantee
• CAA — Certifying Acceptance Agents
• AMTFTC — Alternative minimum tax foreign tax credit
• IMF — Individual Master File
• ABCP — Asset Backed Commercial Paper
• NEC — not elsewhere classified
• PNB — Punjab National Bank (India)
• CSO — Central Statistical Organisation
• DDLT — Demand During Lead Time
• LE — Lessee
• ADRS — American Depository Receipts
• ESI — Electronically Stored Information
• NECS — National Electronic Clearing System
• MF — Mutual Fund
• SOL — Statute of Limitations
• NOD — Notice of Deficiency
• MV — Minimum value
• FIV — Future income value
• REV. RUL. — Revenue Ruling
• VAR — Value At Risk
• PTC — Production Tax Credit
• CAP — Cost Account Package (NASA)
• NCUSIF — National Credit Union Share Insurance Fund
• SFURTI — Scheme for Fund for Regeneration of Traditional Industries
• MMA — Money Market Account
• MSP — Medicare Secondary Payer
• LCU — Large Corporate Underpayment
• CVAS — Configuration Verification Accounting System
• MLR — Medical Loss Ratio
• DFM — Dubai Financial Market
• A — Individual
• CAF — Centralized Authorization File
• COR — Certificate of Registration
• AFS — Available For Sale
• RDD — Return Due Date
• CMVAS — configuration management verification accounting system
• ILIT — Irrevocable Life Insurance Trust
• PSS ACT — Payment & Settlement Systems Act
• ASSOCHAM — Associated Chambers of Commerce and Industry in India
• CB — Current Bid

• IPDIS — Innovative Perpetual Debt Instruments
• DOC — Department Of Communications
• IFCI — Industrial Finance Corporation of India
• FCI — Food Corporation of India
• FRB — Federal Reserve Board
• SUTA — State Unemployment Tax Act
• EOI — Evidence of Insurability
• DB — Designated Beneficiary
• REC — Rural Electrification Corporation Ltd
• GST — Goods and Services Taxation
• CAP — Compliance Assurance Program
• AFS — Applicable Financial Statement
• FCA — Functional Cost Account
• CLAT — Charitable Lead Annuity Trust
• DCB — Demand Collection and Balance
• PBGC — Pension Benefit Guaranty Corporation
• NIL — Notice of Intent to Levy
• ABCI — Association of Business Communicatorsm of India
• RNBC — Residuary Non-Banking Companies
• NUBIL — Net unrealized built-in loss
• VP — Vice President
• GOI — Government Of India
• IBOB — Installment sale bogus optional basis transaction
• JNNURM — Jawaharlal Nehru National Urban Renewal Mission
• LIHTC — Low-Income Housing Tax Credit
• M&A — Mergers and Acquisitions
• ROA — Return on assets
• BWH — Backup Withholding
• NOPA — Notice of Proposed Assessment
• EMI — Equated Monthly Installments
• ADS — Alternative Depreciation System
• DRO — Domestic Relations Order
• RSU — Restricted Stock Unit
• FATF — Financial Action Task Force
• BRBNMPL — Bharatiya Reserve Bank Note Mudran Private Limited
• FID — Fixed Income Division
• PLR — Private Letter Ruling
• PIG — Passive Income Generator
• LT — Long Terme
• MCC — Mortgage Credit Certificate
• ECTI — Effectively Connected Taxable Income
• MECAS — mission equipment configuration accounting system
• PCM — Percentage of Completion Method
• ADADP — Aggregate deemed asset disposition price
• ALM — Assest Liability Management
• TDF — Target Date Fund
• KYC — Know Your Customer
• BSO — Business Services Online
• EOU — Export Oriented Unit
• FSO — First Service Organization

• CDBMS — Centralised Data Base Management System
• DIT — Department of Information Technology
• DCAP — Dependent Care Assistance Program
• EBSA — Employee Benefits Security Administration
• BOARD — Indirectly Measured
• AOD — Action On Decision
• ROSC — Report on Observance of Standards and Codes
• CPI-AL — Consumer Price Index-Agricultural Labourers
• FYE — Fiscal Year End
• GIC — General Insurance Corporation of India
• AMU — Asian Monetary Unit
• RTP — Reserve Tranche Position
• CVPS — Currency Verification and Processing System
• CODA — Cash or Deferred Arrangement (401K)
• SLBC — State Level Bankers' Committee
• QRE — Qualified Research Expenses
• OPEX — Operational Expenditure
• AET — Asset/Equity table
• PAB — Private Activity Bond
• XBRL — Extensible Business Reporting Language
• ESOT — employee stock ownership trust
• QRE — Qualified rehabilitation expenditures
• AO — Account Owner
• PE — Permanent Establishment
• DPC — Direct payment code
• SWX — Swiss Exchange
• CPO — Civilian Payroll Office
• IFC — International Finance Corporation
• GAO — Government Accounting Office
• SERP — Supplemental Executive Retirement Plan
• PTE — Prohibited Transaction Exemption
• EUR — Euro
• CPI-RL — Consumer Price Index-Rural Labourers
• ASFR — Automated Substitute for Return
• CSO — Customer Service Operations
• DIF — Discriminant Index Function
• WADR — Weighted Average Discount Rate
• IIA — Institute of Internal Auditors
• JFIN — Journal of Finance
• PDO-NDS — Public Debt Office - Negotiated Dealing System
• AAR — Administrative Adjustment Request
• AGUB — Adjusted grossed-up basis
• CVC — Central Vigilance Commission
• CESA — Coverdell education savings account
• BAFT — Bankers' Association for Foreign Trade
• EO — Exempt Organizations
• X — Corporation
• DRT — Debt Recovery Tribunal
• FC — Finance Committee
• CB — Carryback

• SIMPLE — Savings Incentive Match Plan for Employees of Small Employers
• EM — Emerging Markets
• FIG — Financial Institutions Group
• NCND — Non-Circumvent and Non-Disclosure
• MSE-CDP — Micro and Small Enterprises Cluster Development Programme
• TAG — Technical Advisory Group for Biological Control Agents of Weeds
• CACP — Commission for Agricultural Costs and Prices
• LTC — Long Term Care Program
• RPU — Revenue Per User
• JFAS — Jet Fuel Accounting System
• QUFIN — Quantitative Finance
• PFIC — Passive Foreign Investment Company
• SFR — Substitute For Return
• MBS — mortgage backed security
• PB — Prime Broker
• SEPP — Substantially Equal Periodic Payment
• GDRS — Global Depository Receipts
• CLT — Charitable Lead Trust
• ANBC — Adjusted Net Bank Credit
• PAL — Passive Activity Loss
• NASSCOM — National Association of Software and Services Companies
• FIT — Federal Income Tax
• MRD — Minimum Required Distribution
• IR — Investor Relations
• CIC — Coordinated Industry Cases
• NPRM — Notice Of Proposed Rule Making
• TPC — Tax Policy Center
• OBSC — Off Balance Sheet Commitment
• MAP — Mutual Agreement Procedure
• CDR — Corporate Debt Restructuring
• MBAR — Marshall Baseline Accounting and Reporting
• S&T — Sales and Trading
• SIV — Structured Investment Vehicle
• PTIN — Preparer Tax Identification Number
• EPCM — Exempt-contract, percentage-of-completion method
• IDRS — Integrated Data Retrieval System
• QSF — Qualified Settlement Fund
• CBS — Consolidated Banking Statistics
• NACHA — National Automated Clearing House Association
• AMFI — Association of Mutual Funds in India
• ADEA — Age Discrimination and Employment Act of 1967
• CIA — Certified Internal Auditor (US)
• ABC — American Benefits Council
• CGRA — Currency and Gold Revaluation Account
• TFP — Total Factor Productivity
• LTD — Long Term Disability
• PCA — Prompt Corrective Action
• PPP — Public Private Partnership
• ECOA — Equal Credit Opportunity Act
• MB — Merchant Banking

• COCC — Certificate of Creditable Coverage
• CCM — Completed Contract Method
• QAE — Qualified Adoption Expenses
• TPI — Total Positive Income
• CAJV — Central Accounting Journal Voucher
• RIDF — Rural Infrastructure Development Fund
• O — Organization
• EMS — Electronic Management System
• SGL — Subsidiary General Ledger
• LMBO — Leveraged Management Buy Out
• SA — Space Accounting
• RCP — Reasonable Collection Potential
• CDFI — Community Development Financial Institution
• CRP — Conservation Reserve Program (US)
• OTRP — Other tax return preparers
• NQRS — National Quality Review System
• FNMA — Federal National Mortgage Association
• RA — Revenue Agent
• COICU — Centralized Offer-in-Compromise Unit
• ROE — Report of Examination
• EFTPS — Electronic Federal Tax Payment System
• MCA — Ministry of Corporate Affairs
• DAPT — Domestic Asset Protection Trust
• EIRR — Expected Internal Rate of Return
• FLCCS — Financial Literacy and Credit Counseling Centres
• CFC — Court of Federal Claims
• DR — Donor (IRB)
• BRM — Bank Resource Management
• LAS — Loan & Advances by States
• SPD — Summary Plan Description
• AFSP — Annual Filing Season Program
• ORC — Operations Risk and Control
• CLADR — Class Life Asset Depreciation Range
• MSU — Market Segment Understandings
• WPI — Wholesale Price Index
• IMD — India Meteorological Department
• CIBIL — Credit Information Bureau of India Limited
• TEPA — Tipped Employee Participation Agreement
• NRE — Net realizable equity
• LAF — Liquidity Adjustment Facility
• NRI — Non-Resident Indian
• EFW — Electronic Funds Withdrawal
• CFRA — Combined Finance and Revenue Accounts
• JLG — Joint Liability Group
• CPC — Cheque Processing Centre
• HHS — U.S. Department of Health and Human Services
• DSB — Designated Settlement Banks
• LP — Limited Partner
• CIP — Compliance Initiative Project
• PTE — Pass-Through Entity

• FISIM — Financial Intermediation Services Indirectly Measured
• ERS — Error Resolution System
• TAS — Taxpayer Advocate Service
• NPA — Non-Performing Assets
• QBU — Qualified Business Unit
• CCCS — Consumer Credit Counseling Service
• FTI — Federal Taxable Income
• AFTAP — Adjusted Funding Target Attainment Percentage
• FRB — Federal Reserve Bank
• FSAT — Financial status audit techniques
• PAN — Permanent Account Number
• NREGS — National Rural Employment Guarantee Scheme
• UPE — Unreimbursed Partnership Expenses
• LOB — Limitation on benefits
• OCC — Office of the Comptroller of the Currency
• BCSBI — Banking Codes and Standard Board of India
• SSDI — Social Security Disability Insurance
• RUF — Revolving Underwriting Facility
• DAF — Donor Advised Fund
• SFC — State Financial Corporation
• ADR — Asset Development Reserve
• CBLO — Collateralised Borrowing and Lending Obligation
• NQDC — Nonqualified deferred compensation
• NEER — Nominal Effective Exchange Rate
• RAP — Responsibility Accounting Program
• MSB — Money Service Businesses
• TIGTA — Treasury Inspector General for Tax Administration
• REG. — Regulation
• SREP — Supervisory Review and Evaluation Process
• PHO — Physician-Hospital Organization
• CMS — Center for Medicare and Medicaid Services
• TDI — Tax(payer) Delinquency Investigation
• RFPA — Right to Financial Privacy Act of 1978
• S — Single
• ATI — Adjusted Taxable Income
• FII — Foreign Institutional Investor
• E — Estate
• ADF — Augmented Dicky Fuller
• VAN — Valeur Actuelle Nette
• TIA — Tax Information Authorization
• NBFCS — Non-Banking Financial Companies
• CNC — Currently Not Collectible
• BMF — Business Master File
• NIC — National Informatics Centre
• FCCB — Foreign Currency Convertible Bond
• NCUA — National Credit Union Administration
• EFDS — Electronic Fraud Detection System
• CTS — check truncation sysytem
• DC — Dummy Corporation (IRB)
• VVR — Voucher Verification Report

• CCA — Chief Counsel's Advice
• B — Individual
• HOH — Head of Household
• BCBS — Basel Committee on Banking Supervision's
• NMWHFIT — Non-mortgage widely held fixed investment trusts
• TSX — Toronto Stock Exchange
• FUI — Federal Unemployment Insurance
• SC — Scheduled Caste
• ATS — Acceptance Testing System
• DBS — Department of Banking Supervision
• FC — Foreign Corporation
• RO — Revenue Officer
• IRSN — Internal Revenue Service Number
• BSCS — Basel Committee on Banking
• FTP — Failure To Pay
• DMF — Debtor Master File
• SGX — Singapore Exchange
• ICICI — Industrial Credit and Investment Corporation of India
• DDV — Due Diligence Visit
• TP — Taxpayer
• OCONUS — Outside the Continental United States
• ASPPA — American Society of Pension Professionals & Actuaries
• CLUT — Charitable Lead Unitrust
• AIRC — Alternative Incremental Research Credit
• PIB — Public Information Book
• NIF — National Investment Fund
• CEBS — Certified Employee Benefit Specialist
• CCB — Central Co-Operative Bank
• AIS — Automated Insolvency System
• TDO — Treasury Department Order
• ERO — Electronic Return Originator
• CDBS — Committee of Direction on Banking Statistics
• CR — Contingency reserve
• TYBI — Taxable years beginning in
• AFI — Annual Financial Inspection
• SBC — Summary of Benefits and Coverage
• COLI — Corporate-Owned Life Insurance
• FPAA — Final Partnership Administrative Adjustment
• DSM — Doha Securities Market
• LPG — Loan Products Group
• NUBIG — Net Unrealized Built-In Gain
• PCT — Platform Contribution Transaction
• NFFE — Non-Financial Foreign Entity
• AAGR — Average annual gross receipts
• UBIT — Unrelated Business Income Tax
• TSXV — TSX Venture Exchange
• WM — Wealth Management
• ACS — Automated collection sites
• QIB — Qualified Institutional Buyer
• FAQS — frequently asked questions so

• AO — Additive Outliers
• ECEF — Electronic Continuing Examination Folder
• SRWTO — Small Road & Water Transport Operators
• RAC — Refund Anticipation Check
• STD — Short-term disability
• RACS — Revenue Accounting Collection System
• SO — Settlement Officer
• CPADS — Centralised Public Accounts Department System
• PARS — Property Accounting and Reporting System
• ANPRM — Advance Notice of Proposed Rule Making
• FIRE — Filing Information Returns Electronically
• CAG — Controller and Auditor General of
• AFS — Annual Financial Statement
• CRISIL — Credit Rating Information Services of India Limited
• ACTC — Additional Child Tax Credit
• APTC — Advance Premium Tax Credit
• IDR — Information Document Request
• DRI — Differntial Rate of Interest Scheme
• LTR — Letter ruling
• BPLR — Benchmark Prime Lending Rate
• UPREIT — Umbrella Partnership Real Estate Investment Trust
• SB/SE — Small Business/Self-Employed Division
• SSUTA — Streamlined Sales and Use Tax Agreement
• AEIC — Advanced Earned Income Credit
• NICRUT — Net income charitable remainder unitrust
• IMF MCC — Individual Master File-Martinsburg Computing Center
• CBAF — Commercial Bank Address File
• EACA — eligible automatic contribution arrangement
• SGSY — Swarnajayanthi Gram Swarrojgar
• SHOP — Small Business Health Options Program
• BSE — Bombay Stock Exchange (India)
• NIMSME — National Institute for Micro, Small and Medium Enterprises
• FMD — Financial Markets Department
• CST — Cost Sharing Transaction
• NBFC-D — Deposit taking NBFC
• MFI — Micro Finance Institution
• FCNR(B) — Foreign Currency Non-Resident (Banks)
• PTI — Previously taxed income
• EOR — Enhanced Oil Recovery
• ISRP — Integrated Submission and Remittance Processing System
• ANN — Announcement
• CPFF — Commercial Paper Funding Facility
• ADR — Average Deferral Ratio
• SLOB — Separate Line of Business
• ACT — Advisory Committee on Tax Exempt and Government Entities
• ALE — Allowable living expenses
• AIMSCS — Advanced Institute of Mathematics, Statistics and Computer Science
• SAM — Social Accounting Matrix
• FFI — Foreign Financial Institution
• CUSP — Comparable Uncontrolled Services Price

• BPSS — Board for Regulation and Supervision of Payment and Settlement Systems
• SMLLC — Single Member Limited Liability Company
• PBG — Private Banking Group
• ECBS — External Commercial Borrowings
• P/E — Price-to-earnings ratio
• HTM — Held-to-Maturity
• PRS — Partnership
• SEG — Select Employee Group
• ISACA — Information Systems Audit and Control Assessment
• FRL — Full Reservoir Level
• CAS — Central Account Section
• ROAA — Return on Average Assets
• FASB — Financial Accounting Standard Board's
• WFE — World Federation of Exchanges
• CTC — Child Tax Credit
• IRM — Internal Revenue Manual
• DAP — Development Action Plan
• IA — Installment Agreement
• SITP — Scheme for Integrated Textile Parks
• SCP — Self-Correction Program
• IRD — Income in respect of a decedent
• BEPS — Base erosion and profit shifting
• CM — Capital Markets
• MSS — Market Stabilisation Scheme
• SDA — Special Depreciation Allowance
• AAR — Appeals account resolution
• PRP — Problem Resolution Program
• TI — Taxable Income
• RTL — Regular tax liability
• PFD — Preferred Stock
• DMF — Death Master File
• MAGI — Modified Adjusted Gross Income
• TDA — Treasury Direct Account
• FSF — Financial Stability Forum
• OLTAS — Online Tax Accounting System
• SWIFT — Society for Worldwide Interbank Financial Telecommunication International Fund Transfer
• HRMS — Human Resources Management System
• CDW — Compliance Data Warehouse
• DDA — Decedents dying after
• NQSO — Nonqualified stock option
• SMM — Summary of material modifications
• ECGC — Export Credit and Guarantee Corporation of India Ltd.
• ETI — Extraterritorial Income
• DOT — Department of Telecommunications (India)
• GIG — Global Industrials Group
• AO — Appeals Officers
• ERD — Eligible Rollover Distribution
• APS — Annual Policy Statement
• APP — Actual Preproductive Period
• CFTE — Certified Financial Technician

• CCRS — Currency Chest Reporting System
• RCS — Registar of Co-operative Societies
• FO — Field Operations
• FTM — Fast Track Mediation
• PSUS — Public Sector Undertakings
• NBAP — Notice of Beginning of Administrative Proceeding
• QNEC — Qualified Non-Elective Contribution
• ISGT — Institutional Securities Group Technology
• MBP — Mechanical Breakdown Protection
• TSA — Tax-sheltered annuity
• AIP — Alternative Investment Partners
• DO — Delegation Order
• TAA — Trade Adjustment Assistance for Firms
• HRA — Health Reimbursement Arrangement
• CPS — Cross Product Services
• M — Minor
• BFS — Board for Financial Supervision
• BE — Budget Estimates
• TFE — Transferee
• FRLS — Fiscal Responsibility Legislations
• FPI — Foreign Portfolio Investment
• HAMP — Home Affordable Modification Program
• GLA — Generic legal advice memoranda
• IBA — Indian Banks' Association
• AR — Auto Regression
• NADA — National Automobile Dealers Association
• CFS — Cash Flow Statement
• VKGUY — Vishesh Krishi Gram Udyog Yojana
• RRB — Regional Rural Banks, India
• BOLI — Bank-Owned Life Insurance
• ASD — Annuity Starting Date
• NPA — Non Performing Assets
• MSES — Micro and Small Enterprises
• IM — Investment Management
• HCTC — Health Coverage Tax Credit
• DS — Difference Stationary
• REACT — Rapid ERISA Action Team
• FS — Fact Sheet
• CDPH — Collection Due Process Hearing
• PDT — Potentially Dangerous Taxpayer
• FMCG — Fast-moving consumer goods
• IMD — India Millennium Deposits
• BLIPS — Bond Linked Issue Premium Structure
• AJCA — American Jobs Creation Act of 2004
• DPAD — Domestic Production Activities Deduction
• DCCB — District Central Cooperative Bank
• HRDD — Human Resources Development Department
• KVIC — Khadi and Village Industries Commission
• PT — Prohibited Transaction
• CAP — Collection Appeals Program

• CAMELS — Capital Adquacy, Asset Quality, Management, Earnings, Liquidity, Systems and Control
• CUSO — Credit Union Service Organization
• IRDA — Insurance Regulatory and Development Authority
• GRT — Gross receipts test
• CSP — Classification Settlement Program
• PEP — Personal Exemption Phaseout
• FBCSI — Foreign Base Company Sales Income
• ADS — Authorised Dealers
• LR — Lessor
• MSR — Member Service Representative
• OFL — Overall Foreign Loss
• RCC — Rebate recovery credit
• TFCI — Tourism Finance Corporation of India
• NBFC — Non Banking Financial Companies
• IWMP — Integrated Watershed Management Programme
• TRASOP — Tax Reduction Act Stock Ownership Plan
• QJSA — Qualified Joint and Survivor Annuity
• ODC — Oral Disclosure Consent
• LB&I — Large Business and International Division
• TMP — Tax Matters Partner
• MPLS — Multi Protocol Label Switching
• TDS — Transcript Delivery System
• CDP — Collection Due Process
• CSF — Consolidated Sinking Fund
• KCC — Kisan Credit Cards
• EPCG — Export Promotion Capital Goods Scheme
• EBT — Electronic Benefit Transfer
• IPCC — Inter-Govermental Panel on Climate Change
• KSE — Korea Stock Exchange
• FSB — Financial Stability Board
• CAD — Capital Account Deficit
• LAF — Leveraged and Acquisition Finance
• SDDS — Special Data Dissemination Standards
• NIC — National Industrial Classification
• BPR — Business Performance Review
• CPIO — Central Public Information Officer
• CCUE — Certified Credit Union Executive
• GATT — The Uruguay Round Agreements Act of 1994
• SCA — Service Center Advice
• GLS — Generalized Least Squares
• ST — Scheduled Tribes
• TTIN — Truncated taxpayer identification number
• REER — Real Effective Exchange Rate
• FAO — Financial Aid Office
• ATA — Abusive Tax Avoidance
• CSED — Collection Statute Expiration Date
• CWI — Commensurate with income
• RBD — Required Beginning Date
• CWA — Central Withholding Agreement
• SWOB — Salaries Wages Overhead and Benefits

• ERTA — The Economic Recovery Tax Act of 1981
• EHB — Essential Health Benefits
• SARFAESI — Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interests
• G&G — Geological and geophysical expenditures
• SLCSP — Second lowest cost silver plan
• WMA — Ways and Means advances
• DEL. ORDER — Delegation order
• MMLLC — Multi-member LLC
• CRD — Correspondence Received Date
• TYB — Taxable year beginning
• RVAS — requirements verification and accounting system
• TAXDEF — National Tax Defier Initiative
• CCR — Counterfeit Currency Report
• DID — Discharge of Internal Debt
• USD — US Dollars
• CNOL — Consolidated Net Operating Loss
• EOCA — Exempt Organizations Compliance Area
• CTR — Cash Transaction Receipt
• SSA — Shared Services Arrangement
• BPSD — Balance of Payments Division,
• DFC — Deferred compensation plan
• MEWA — Multiple Employer Welfare Arrangement
• EAG — Expanded Affiliated Group
• CRA — Community Renewal Tax Relief Act of 2000
• PCAM — punched-card accounting machine
• PCA — Private Collection Agency
• PMLA — Prevention of Money Laundering Act of 2002
• MEF — Modified Energy Factor
• EEFC — Exchange Earners' Foreign Currency
• NRA — Nonresident alien
• IAD — Internal Audit Division
• IP — Interest Payment
• IDBI — Industrial Development Bank of India
• ALE — Applicable large employer
• CBDT — Central Board of Direct Taxes
• WEO — World Economic Outlook
• AIFI — All India Financial Institution
• SEHID — Self-employed health insurance deduction
• NBO — National Building Organisation
• HY — High Yield
• NR(E)RA — Non-Resident (External) Rupee Account
• PRAN — Permanent Retirement Account Number
• DRO — Deficit restoration obligation
• CBRS — Currency and Banking Retrieval System
• FRN — Floating Rate Note
• OECD — Organisation for Economic Development
• FIPB — Foreign Investment Promotion Board
• ASED — Assessment stuatutory expiration date
• NPCI — National Payments Corporation of India
• DCM — Department of Currency Management

• MSSP — Market Segment Specialization Program
• PPA — Preferred Provider Arrangement
• WHMT — Widely Held Mortgage Trust
• IDR — Indian Depository Receipts
• CDS — Credit Default Stamp
• RAB — Reasonably anticipated benefits
• CCR — Comprehensive Case Resolution
• HMDA — Home Mortgage Disclosure Act
• IIFCL — India Infrastructure Finance Company Limited
• EMA — Equipment Maintenance Allowance
• ECGC — Export Credit Guarantee Corporation
• MDIB — Minimum Distribution Incidental Benefit
• DISC — Domestic International Sales Corporation
• LDC — Lead Development Center
• CID — Criminal Investigation Division
• ODI — Overseas Direct Investment
• DCC — District Consultative Committee
• TALF — Term Asset-Backed Securities Loan Facility
• PBSD — Plan Benefits Security Division
• CADE — Customer Account Data Engine
• SPA — Significant Participation Activity
• RPS — Revenue Protection Strategy
• SAARC — South Asian Association for Regional Co-Operation
• SFCS — State Finance Corporations
• CVAT — Cash Value Accumulation Test
• AMTAP — Accounts Management Taxpayer Assurance Program
• DGBA — Department of Government and Bank Accounts
• EP — Employee plans
• ARI — Appeals referral investigator
• MOL — Memorandum Of Law
• PCCM — Percentage of completion capitalized cost method
• AMP — Accounts Management Program
• ECI — Effectively Connected Income
• LTV — Loan-to-Value
• OAA — Other Adjustments Account
• IMFC — International Monetary and Financial Committee
• NEFT — National Electronic Funds Transfer
• MM — Mid-Month
• CFT — Combating Financing of Terrorism
• MTCNOL — Minimum Tax Credit Net Operating Loss
• CSD — Customer Services Department
• EPF — Electronic Payment Facilitator
• FSC — Foreign Sales Corporation
• FFA — Foreign financial account
• AERA — Airport Economic Regulatory Act
• HITCA — Health insurance tax credit administration
• RPC — Return Preparer Coordinator
• RWI — Research and workload identification
• TIH — Trust interest holder
• LTP — Lower-tier partnership

• WHFIT — Widely Held Fixed Investment Trusts
• FLC — Farm Labor Contractor
• SSR — Settlement Status Report
• PFCE — Private Final Consumption Expenditure
• JITSIC — Joint International Tax Shelter Information Centre
• TYWI — Taxable year which includes
• MTR — Marginal Tax Rate
• QTP — Qualified Tuition Plan
• CISA — Certified Information Systems Auditor
• LMSB — Large and Mid-Size Business
• AOIC — Automated Offer in Compromise
• EXIM BANK — Export Import Bank
• CAA — Covered asset acquisition
• CIMIS — Criminal Investigation Management Information System
• POL — Petrol Oil and Lubrication
• OMS — Open Market Sales
• SIPS — Systemically Important Payment Systems
• CPMG — Corporate Performance Monitoring Group
• FAST — Financial Aid Systems Technologies
• MSE — Muscat Stock Exchange
• QSERP — Qualified Supplemental Executive Retirement Plan
• QNEC — Qualified nonelective contributions
• CODS — Central Office Departments
• GRA — Gain Recognition Agreement
• ETA — Effective Tax Administration
• ZO — Zonal Office
• TE — Tax exempt, tax exempt organization
• TRAC — Terminal Rental Adjustment Clause
• TPO — Transfer pricing operations
• RMD — Required Minimum Distribution
• RPCD — Rural Planning & Credit Department
• TIEA — Tax Information Exchange Agreement
• FIEO — Federation of Indian Export Organisations
• CDE — Community Development Entities
• DFE — Direct Filing Entities
• EH — Equivalent Hearing
• CASA — Current and Saving Account
• PDO — Public Debt Office
• DIC — District Industries Centre
• SBI — State Bank of India
• CRAR — Capital to Risk-Weighted Assets Ratio
• GIPSA — General Insurer's Public Sector Association of India
• NSF — Non-Sufficient Funds
• DIV — Dividend
• NIIT — Net investment income tax
• TGR — Total Gross Receipts
• CPSES — Central Public Sector Enterprises
• DPGR — Domestic Production Gross Receipts
• JSE — Johannesburg Securities Exchange
• FAO — Food & Agriculture Organisation

• GCCS — General-purpose Credit Cards
• HAR — Historic absorption ratio
• TBE — Tenancy by the Entireties
• OSMOS — Off-Site Monitoring and Surveillance
• QIP — Qualified Institutional Placement
• GRF — Guarantee Redemption Fund
• NQDC — nonqualified deferred compensation plan
• EEA — Exchange Equalisation Account
• GITCA — Gaming Industry Tip Compliance Agreement Program
• ASG — Affiliated Service Group
• SRI — Socially Responsible Investing
• ECP — Employer Contribution Project
• GPG — Global Project Group
• MPD — Monetary Policy Department
• FTP — Federal Tax Payment
• BAP — Business allocation percentage
• SSE — Saudi Stock Exchange
• IRFS — Interest Rate Futures
• OMO — Open Market Operation
• DA — Disclosure Authorization
• BTC — Bankers Training College
• WSS — Weekly Statistical Supplement
• ATAT — Abusive Tax Avoidance Transactions
• PWM — Private Wealth Management
• IIBM — Indian Institute of Bank Management
• DM — Debit Memo
• SAG — Separate Affiliated Group
• ASC — Alternative Simplified Credit
• NQDCP — Nonqualified deferred compensation plan
• MEC — Minimum essential coverage
• SAM — Senior Account Manager
• PPS — Practitioner Priority Service
• FIIS — Foreign Institutional Investors
• RI — Royalty income
• IRRA — The IRS Restructuring and Reform Act of 1998
• DOE — Date Of Enactment
• CFF — Collection Field Function
• HEET — Health and Education Exclusion Trust
• ESD — Economic Substance Doctrine
• CSAA — Control Self Assessment Audit
• QCBS — Quality and Cost Based Selection
• SSNVS — Social Security Number Verification System
• DAPM — Department of Administration and Personnel Management
• DCN — Document confirmation number
• DNBS — Department of Non-Banking Supervision
• SLAT — Spousal Limited Access Trust
• IRSAC — Internal Revenue Service Advisory Council
• OS — Offer specialist
• WILMA — Wire List Management and Accounting
• CIU — Criminal Investigation Unit

• MFDEF — Micro Finance Development and Equity Fund
• DAT — Distressed Asset Trust
• ESA — Education Savings Account
• LIHCR — Low Income Housing Credit
• RFA — Regulatory Flexibility Analysis
• EBP — Electronic Bill Payment
• KVIBS — Khadi and Village Industries Boards
• FTAP — Funding Target Attainment Percentage
• QEI — Qualified Equity Investment
• QSUPP — qualified Social Security supplement
• APMA — Advance Pricing and Mutual Agreement Program
• FCAS — Foreign currency assets
• PSP — Payroll Service Provider
• COFL — Consolidated overall foreign loss
• MSFS — Morgan Stanley Fund Services
• FED — Foreign Exchange Department
• FCC — From the Federal Communication Commission
• RMFP — Representative market or field price
• IPCLAT — Increasing payment charitable lead annuity trust
• FST — Financial Sector Technology
• CCISO — Cincinnati Centralized Innocent Spouse Operation
• ESPP — Employee Stock Purchase Plan
• BMP — Basic Management Programme
• TS — Trend Stationary
• DRG — Development Research Group
• SCIN — Self-canceling installment note
• HDHP — High-deductible health plan
• NAB — New Arrangement to Borrow
• CTS — Complaint Tracking System
• IES — Integrated Establishment System
• CPI-IW — Consumer Price Index for Industrial Workers
• CIC — Central Information Commission
• NUA — Net Unrealized Appreciation
• IMRS — Issue Management Resolution System
• NQPS — Nonqualified preferred stock
• NFS — National Financial Switch
• FTF — Failure To File
• TTB — Tax and Trade Bureau's
• RR — Revenue Receipts
• RASD — Retroactive Annuity Starting Date
• CAP — Compliance Assurance Process
• LPA — Long Period Average
• IPOS — Initial Public Offerings
• NIMCRUT — Net income makeup charitable remainder unitrust
• CIB — Cash intensive business
• UNME — Urban Non-Manual Employees
• ISG — Institutional Securities Group
• TANF — Temporary Assistance for Needy Families
• ICAR — Indian Council for Agricultural Research
• M1 — Narrow Money

• ERPA — Enrolled Retirement Plan Agent
• IEM — Industrial Entrepreneurs Memoranda
• EPCRS — Employee Plans Compliance Resolution System
• OE — Office of Enforcement
• UCA — The Unemployment Compensation Act of 1992
• SMI — Successor member interest
• MRM — Monitoring and Review Mechanism
• ATIP — Attributed Tip Income Program (US Internal Revenue Service)
• QLICI — Qualified Low-Income Community Investments
• SLA(IC) — Sundry Liabilities Account (Interest Capitalisation)
• TIN — Tax Information Network
• RPD — Return Processible Date
• IET — Income/Expense table
• CRSR — Congressional Research Service Report
• ANY-OCCANY — occupation disability policy
• MAC — Maximum Amount Contributable
• IRPAC — Information Reporting Program Advisory Committee
• FOF — Flow of Funds
• NGO — Non-Government Organisation
• NDS — Negotiated Dealing Systems
• FDAP — Fixed or determinable annual or periodic
• EI — Enterprise Infrastructure
• PAD — Public Accounts Department
• CAWR — Combined Annual Wage Reporting
• FBT — Fringe Benefit Tax
• SPMCIL — Security Printing and Minting Corporation of India Ltd.
• IBS — International Banking Statistics
• FTS — Fast Track Settlement
• IC — Industry case
• TMT — Thermo Mechanically Treated
• UNICO — Umbrella Organisation for Large Cooperative Banks in Europe
• DRT — Data Retrieval Tool
• FEI — Financial Executives International
• FCA — Foreign Currency Assets
• DRD — Deduction in respect of decedent
• QRT — Qualified revocable trust
• MMA — Macro Management of Agriculture
• CICS — Credit Information Companies
• FITPP — Fractional interest tangible personal property
• GEM — Global Emerging Markets
• DDLT — due date lead time
• TFTS — Trade for Trade Settlement
• QDOT — Qualified Domestic Trust
• QSI — Qualified Stated Interest
• PF — Provident Fund
• RAS — Office of Research, Analysis, and Statistics of Income
• CIS — Computer Investigative Specialist
• SDLS — State Development Loans
• SDDS — Special Data Dissemination Standart
• GPD — Gross Primary Deficit

• ECS — Electronic Clearing Services
• IDD — Industry director directive
• CGFTMSE — Credit Guarantee Fund Trust for Micro and Small Enterprises
• DVP — Deferred Vested Pension
• CSO — Chief Security Officer
• TILA — Truth In Lending Act
• PRI — Program related investments
• PFRDA — Pension Fund Regulatory and Development Authority
• NYLZ — New York Liberty Zone
• RAP — Rapid Appeals Process
• EGSE — EVE Galactic Stock Exchange
• PRB — Primary Revenue Balance
• DSS — Dematerialised Securities System
• FLEP — Forest Land Enhancement Program
• IGIDR — Indira Gandhi Institute of Development Research
• AGEE — Adjusted qualified educational expenses
• DEFRA — Deficit Reduction Act of 1984
• TDA — Taxpayer Delinquency Account
• CBT — Corporate & Banking Technology
• ATAA — Alternative Trade Adjustment Assistance
• QAB — Qualified Additional Benefits
• EEA — Exchange Equalization Account
• SSSBES — Small Scale Service & Business
• FPA — Former Passive Activity
• DEIO — Department of External Investments and Operations
• RBIA — Risk Based Internal Audit
• SPR — Statement of Procedural Rules
• CC — Chief Counsel (KSC Directorate)
• ILO — International Labour Organisation
• EMV — Europay, Mastercard and Visa
• DAD — Deposit Accounts Department
• CRCS — Central Registar of Co-operative Societies
• TFRP — Trust Fund Recovery Penalty
• DSIM — Department of Statistics and Information Management
• PACS — Primary Agricultural Credit Socity
• RDP — Registered Domestic Partnerships
• FPHCI — Foreign Personal Holding Company Income
• PCT — Preliminary or contemporaneous transactions
• AS — Accounting Standard
• CWA — Contemporaneous written acknowledgment
• DDS — Data Dissemination Standards
• MMMFS — Money Market Mutual Funds
• BIS — Business Intelligence Services
• CHC — Closely Held Corporation
• EIA — Expenses incurred after
• SPG — Securitized Products Group
• DEAP — Department of Economic Analysis and Policy
• MSIM — Morgan Stanley Investment Management
• QRD — Qualified reservist distributions
• NFA — Net Foreign Assets

• SCP — Structured Credit Products
• CERT — Corporate Equity Reduction Transaction
• PDAI — Primary Dealers Association of India
• IMA — Internal Models Approach
• BPM5 — Balance of Payments Manual, 5th
• IFS — International Financial Statistics
• KCCS — Kisan Credit Cards
• ETIP — Estate Tax Inclusion Period
• FPS — Focus Product Scheme
• TEB — Tax Exempt Bond
• KSOP — Combined ESOP and 401(k) plan
• CCC — Customer Contact Center
• ROTA — Revenue Officer Technical Advisor
• EAR — Electronic Account Resolution
• ESB — Education savings bond
• BSA — Bilateral Swap Arrangements
• TMPG — Treasury Market Practices Group
• NIBM — National Institute of Bank Management
• CPM — Compliance and Program Management
• GFD — Gross Fiscal Deficit
• FSG — Financial Sponsors Group
• EDPA — Entire disposition of passive activity
• CUMIS — Credit Union Mutual Insurance Society
• RTRP — Registered Tax Return Preparer
• NPAS — Non-Performing Assets
• NDA — Net Domestic Asset
• LRT — Lease restructuring transaction
• DEPB — Duty Entitlement Pass Book
• TAC — Taxpayer Assistance Center
• DOI — Discharge of indebtedness income
• CSIR — Council of Scientific and Industrial Reasearch
• STAT. — United States Statutes At Large
• IIP — Index of Industrial Production
• M&E — Meal and entertainment
• QRIP — Qualified retail improvement property
• SCS — Securitisation Companies
• CAM — Change in Accounting Methods
• APT — Advance payment transactions
• TFC — Twelfth Finance Commission
• OI — Other Investigation
• NESE — Net Earnings from Self-Employment
• EB — employee benefits
• PIT — Personal Income Tax
• EOAD — Examination Operational Automation Database
• FPH — Foreign personal holding company
• SCCB — Service Center Collection Branch
• IRSCI — Internal Revenue Service Criminal Investigation division
• GOZ — Gulf Opportunity Zone
• CPPC — Central Pension Payment Cell
• BICG — Built-in capital gain

• RE — Revised Estimates
• ISCS — Investment Strategy & Client Solutions
• NONACQ. — Nonacquiescence
• CAB — College of Agricultural Banking
• NSSF — National Small Saving Fund
• TIA — tax implementation agreement
• ECR — Export Credit Refinance
• GFSR — Global Financial Stability Report
• VEBA — Voluntary Employee Benefits Association
• SHGS — Self-Help Groups
• FAA — Field Attorney Advice
• WT — Withholding foreign trust agreement
• SMEC — Specified Minimum Employer Contribution
• DMIS — Document Management Information System
• TDR — Term Deposit Rate
• MCA — Ministry of Company Affairs
• NAS — National Account Statistics
• IAS — Integrated Accounting Systems
• ITES — Intra-Group Transactions and Exposures
• COBE — Continuity of Business Enterprise
• NR — Non-Resident
• PSB — Public Sector Bank
• FV — Field Visit
• QLITC — Qualified Low Income Taxpayer Clinic
• NPRB — Net Primary Revenue Balance
• RAL — Refund anticipation loan
• OPA — Online Payment Agreement
• DIP — Disclosure and Investor Protection
• ESBT — Electing Small Business Trusts
• FRCP — Federal Rules of Civil Practice
• MIBOR — Mumbai Inter Bank Operation Rate
• SEZS — Special Economic Zones
• TEP — Taxpayer examination program
• OIC — Offer-in-compromise
• FCDC — Foreign-Controlled Domestic Corporation
• SWG — Second Working Group on Money
• COI — Continuity of Interest
• PDI — Perpetual Debt Instruments
• RCS — Reconstruction Companies
• PRO — Problem solving officer
• RCC — Regional Complaints Committee
• QCSA — Qualified Cost-Sharing Arrangement
• QHEE — Qualified higher education expenses
• MTA — Maximum tax adjustment
• EMES — Emerging Market Economies
• RFA — Retirement funding account
• MFJ — Married, filing joint
• TMT — Tax motivated transaction
• RBSC — Reserve Bank Staff College
• GSTT — Generation Skipping Transfer Tax

• FSA — Field service advice memoranda
• UBD — Urban Banks Department
• PILT — Payment in Lieu of Taxes
• DATC — Doubt As to Collectibility
• OIC-DATL — Offer-in-compromise-doubt as to liability
• DSBB — Dissemination Standards Bulletin Board
• NMP — Net misreporting percentage
• PCB — Potential Current Beneficiaries
• MPI — Macro-Prudential Indicators
• FWG — First Working Group on Money
• STCB — State Co-operative Bank
• IVES — Income Verification Express Service
• LB — Lowest daily outstanding Balance
• NII — Net Investment Income
• IIFT — Indian Institute of Foreign Trade
• IDD — Industrial Development Department
• ECS — Electronic Clearing Scheme
• MASI — Management Audit Systems Inspection
• SMES — Small and Medium enterprises
• TEAM — Technical Expedited Advice Memoranda
• TISA — Truth in Savings Act
• PUB. L. — Public Law
• VS — Volume Submitter
• RCA — Reasonable Cause Assistant
• DCL — Dual Consolidated Losses
• MSRE — Morgan Stanley Real Estate
• SND — Statutory Notice of Deficiency
• NDTL — Net Demand and Time Liability
• ATCL — Appeals Team Case Leader
• TRAC — Tip reporting alternative agreement
• UTP — Uncertain Tax Position
• RKVY — Rashtriya Krishi Vikas Yojana
• CPI-IW — Consumer Price Index for Industrial
• LUST — Leaking Underground Storage Tank
• LKE — Like-kind exchange
• MSP — Minimum Support Price
• IST — Issue specialization team
• PYA — Prior Year Amount
• IBTF — In-Business Trust Fund
• VCP — Voluntary Correction Program
• FRBM — Fiscal Responsibility and Budget Management
• FEIE — Foreign Earned Income Exclusion
• RTI — Right to Information
• UOP — Unit of property
• ZTC — Zonal Training Centre
• SPR — Securities position report
• OAR — Operations assistance request
• GFS — Government Finance Statistics
• PES — Public Enterprises Survey
• NSM — Note Sorting Machine

• PFI — Primary Financial Institution
• TAP — Taxpayer Advocacy Panel
• MLI — Multilingual Initiative
• DI — Direct Investment
• LAMPS — Large-sized Adivasi Multipurpose
• LRM — List of Required Modifications
• SEE — Special Enrollment Examination
• OTSA — Office of Tax Shelter Analysis
• CF — Carryforward
• IASC — Inspection and Audit Sub-Committee
• HFT — Held for Trading
• NMC — New Markets credit
• CUNA — Credit Union National Association
• NPS — New Pension Scheme
• IR — Interest Rates
• GCC — Gulf Cooperation Council's
• AUR — Automated Underreporter
• SCB — Scheduled Commercial Bank
• HDD — Horizontal double dummy
• TAM — Traditional Asset Management
• EACB — European Association of Co-operative Banks
• SMG — Standing Monitoring Group
• SFC — Senate Finance Committee
• PDS — Primary Dealers
• EAP — Employee-assistance program
• BSR — Basic Statistical Returns
• DBOD — Department of Banking Operations and Development
• QACA — qualified automatic contribution arrangement
• UPT — Upper-tier partnership
• IOTT — Input-Output Transaction Table
• M&P — master and prototype plan
• CFSA — Committee on Financial Sector Assessment
• FAB — Field Assistance Bulletin
• CCDM — Chief Counsel Directive Manual
• FTAS — Fraud technical advisers
• NRE — Non-Resident External
• OBE — Off- Balance Sheet Exposures
• ESOS — Employees Stock Option Scheme
• PDA — Private debt collector
• TPD — Third Party Designee
• EPCRS — Employee Plans Resolution System
• NTF — National Tax Forums
• SIFC — Somali International Financial Centre
• FPLP — Federal Payment Levy Program
• QDI — Qualified Dividend Income
• SIBE — Sistema De Interconexion Bursatil Espanol
• SAMIS — Service Area Monitoring and Information System
• STCRC — Short-Term Co-operative Rural Credit
• ASG — Appeals Settlement Guidelines
• SCS — Size Class Strata

• CTL — Consolidated tax liability
• FIFG — Financial Instituteument for Fisheries Guidance
• BSM — Business Systems Modernization
• RRA — The Revenue Reconciliation Act of 1990
• DROP — Deferred Retirement Option Plan
• CSGL — Constituant Subsidiary General Ledger
• DESACS — Department of Statistical Analysis and Computer Services
• ITA — Interactive tax assistant
• ATB — Active Trade or Business
• W&I — Wage and Investment Division
• QSD — Qualified stock dispositions
• NSSF — National Small Savings Fund
• EGX — The Egyptian Exchange
• NESTEG — The National Employee Savings and Trust Equity Guarantee Act of 2005
• REA — The Retirement Equity Act of 1984
• EOVCP — Exempt Organizations Voluntary Compliance Program
• TEFRA — The Tax Equity and Fiscal Responsibility Act of 1982
• ESE — Eligible small employer
• CSM — Counsel Settlement Memorandum
• STOS — State Treasury Offices
• QSV — Quick sale value
• M&P — Master & Prototype
• DOMA — Defense of Marriage Act of 1996
• LIFE — Limited Issue Focused Examination
• FRBM — Fiscal Responsibility and Budgetary Management
• MAFI — Mathematical Finance
• SIFI — Systemically Important Financial Intermediaries
• RLC — Repayment of Loans to Centre
• NRP — National Research Project
• JCWAA — The Job Creation and Worker Assistance Act of 2002
• MMKT — Money Market
• MUS — Market Segment Understandings
• CUES — Credit Union Executives Society
• WP — Withholding foreign partnership agreement
• NSDL — National Securities Depositories Limited
• MACS — Multi Asset Client Services
• VCP — Voluntary Compliance Program
• SILO — Sale-in, Lease-out
• LIH — Low-Income Housing
• MTC — Minimum Tax Credit
• PSBS — Public Sector Banks
• NOF — Net Owned Funds
• PPIA — Partial Payment Installment Agreement
• OBCS — Other Backward Classs
• SE — Self-employment
• FRBS — Floating Rate Bonds
• OWN-OCC — Own-occupation disability insurance
• EFP — Equity Financing Products
• UTS — Union Territories
• NCG — Northern California Grantmakers

• CP — Common Parent
• LAFA — Legal Advice issued by Field Attorneys
• LDR — Loss Disallowance Rule
• VAR — Vector Autoregression Representation
• ICAC — International Cotton Advisory Committee
• ET — Electronic Trading
• CPDO — Centralised Public Debt Office
• NAC — National Agricultural Credit
• PGP — Priority Guidance Plan
• CWC — Central Water Commission
• PDS — Private delivery service
• AMS — Account Management Services
• TAP — Technology Analyst Program
• TRD/EP — Tip Rate Determination/Education Program
• GFCE — Government Financial Consumption Expenditure
• ICAI — Institute of Chartered Accountants of India
• ECCFR — Employer-provided child care facility credit
• GAA — General Asset Accounts
• FISC — Foreign International Sales Company
• PALS — Property and asset liquidation specialist
• SCM — Services Cost Method
• SRM — Senior Relationship Management
• QIE — Qualified investment entity
• NPL — National Public Liaison
• AOTC — American Opportunity Tax Credit
• SIVS — Structured Investment Vehicles
• QEV — Qualifed electric vehicle
• IMT — Issue Management Team
• MSC — Mixed Service Costs
• QRB — Qualified rehabilitated building
• SRMS — Self Employment Scheme for Rehabilitation of Manual Scavangers
• IIB — Industrial Investment Bank
• ILM — Internal Legal Memoranda
• SL — Stakeholder Liason
• TRDA — Tip Rate Determination Agreement
• SPO — Securities Processing Operations
• EUSS — IRS End User Systems and Services
• GHW — Global High Wealth
• MSOE — Minimum Standards of Operational Efficiency
• SLIAC — Streamlined Installment Agreement Calculator
• PACS — Primary Agriculture Credit Societies
• RS — Requesting spouse
• STCP — Student Tax Clinic Program
• NSC — National Statistical Commission
• GMA — Gifts made after
• MSSS — IRS main frames and servers services support
• IGM — Interim guidance memo
• QCD — Qualified chartiable distribution
• HLAC — High Level Advisory Committee
• HTF — Highway Trust Fund (U.S.)

• ORFS — Online Returns Filing System
• QSS — Qualified structured settlement
• TRP — Tax reporting partner
• OTA — Office of Tax Analysis
• DDI — Disqualified debt instrument
• HSUI — Housing Start Up Index
• TCO — Tax Compliance Officer
• TYBA — Taxable years beginning after
• EPTA — Employee plans team audit
• DEBC — Department of Expenditure and Budgetary Control
• QLI — Qualified leasehold improvements
• TETR — Telephone Excise Tax Refund
• FIFG — Financial Instrument for Fisheries Guidance
• SAP — State Agricultural Plan
• IRDM — Information reporting and document matching
• CR — Capital Receipts
• FBAR — Foreign Bank and Financial Accounts
• MMREF — Magnetic Media Reporting and Electronic Filing
• CSLL — Consolidated separate loss limitation
• ICM — Institutional Corporate Marketing
• CHFI — Committee on Hemispheric Financial Issues
• ISA — Information Systems Audit
• SCBM — Simplified Cost Based Method
• QRR — Quick Review Report
• OECD — Organisation for Economic Cooperation and Developement
• MFS — Married, filing separate
• IWGEDS — International Working Group on External Debt Statistics
• SMO — Special Market Operations
• ITFC — International Islamic Trade Finance Corporation
• EWA — Extended warranty agreements
• VCT — Voluntary Correction of Tax-Sheltered Annuity Failures
• FAVR — Fixed And Variable Rates
• PDO-NDS — Public Debt Office-cum-Negotiated
• TAD — Taxpayer advocate directive
• DDIA — Direct Debit Installment Agreement
• MOIC — Monitoring Offer In Compromise
• NNML — Net Non-Monetary Liabilities
• IRB — Internal Ratings-Based
• HLCCFM — High Level Coordination Committee on Financial Markets
• SPPA — Significant passive participation activity
• PGPBF — Post-Graduate Programme in Banking and Finance
• MAT — Minimum alternate tax
• MTM — Mark-To-Market
• DATL — Doubt As to Liability
• EMTR — Effective Marginal Tax Rate
• FTD — Failure to Deposit
• GAR — Group annuity reserve table
• EBE — Employee business expenses
• EMTRAC — Employer-designed tip reporting alterative commitment
• PFA — Pre-filing agreement

• ODAE — Other Directly Allocable Expenses
• PTCE — Prohibited Transaction Class Exemption
• CRD — Credit Risk Division
• OVCI — Offshore Voluntary Compliance Initiative
• RRBS — Regional Rural Banks
• NBC — Non-Banking Companies
• DAP — District Agricultural Plan
• QLAC — Qualified longevity annuity contract
• ERIS — Enforcement Revenue Information System
• VCSP — Voluntary Classification Settlement Program
• FDSR — Financial Data Submission and Reconciliation
• HDFC — Housing Development Finance Corporation
• TMT — tentative minimum tax
• TYBOA — Tax year beginning on or after
• SPF — Special Procedures Function
• PTT — Prohibited transaction tax
• USRPHC — U.S. real property holding company
• FSLG — Federal, State and Local Governments
• RPSM — Residual profit split method
• SCRIPS — Service Center Recognition/Image Processing System
• SRF — Salmon Recovery Funding
• OFAC — Office of Foreign Asset Control
• FIS — Foreign Information System
• EPP — Excess parachute payments
• RRTA — Railroad Retirement Tax Act
• CC — Cubic Capacity
• QPP — Qualifying Production Property
• EFIN — Electronic Filer Identification Number
• QPSC — Qualified personal services corporation
• PATS — Participants Acceptance Testing System
• GCM — Global Capital Markets
• AUSA — Assistant U.S. Attorney
• UNI — Undistributed Net Income
• ORD — Operational Risk Division
• TEDB — Tribal Economic Development Bonds
• NAE — Nonaccrual experience
• T.C. — Tax Court
• QRP — Qualified Restaurant Property
• IPAS — Issuing and Paying Agents
• PLE — Personal living expenses
• FEEIC — Federal Financial Institutions Examination Council
• TBS — Treasury Bills
• QPCA — Qualified Payment Card Agent
• EECB — Energy efficient commercial building
• EDG — Enterprise Data Group
• ES&TG — Examination Specialization & Technical Guidance
• TE/GE — IRS Tax Exempt and Government Entities Division
• TCB — Tax credit bond
• NFD — Net Fiscal Deficit
• COD — Cancellation of debt income

• IIP/INIP — International Investment Position
• IECR — Indian Employment Credit
• PMTA — Program Manager Technical Advice
• IPIC — Inventory Price Index Computation
• CA — Concurrent Audit
• SEBS — State Electricity Boards
• PY — Processing year
• FTA — Federal Tax Application
• TLB — Tax Litigation Bulletins
• RFA — Relevant foreign asset
• OCCP — Offshore Credit Card Program
• NAFCU — National Association of Federal Credit Unions
• NPD — Net Primary Deficit
• SC — Schedule Caste
• HLG — High Level Group
• RD — Revenue Deficit
• IIF — Industry Issue Focus
• WOTC — Work Opportunity Tax Credit
• CREB — Clean renewable energy bonds
• EAT — Exchange accommodation title holder
• CSCO — Compliance Services Collection Operations
• RBIL — Recognized Built-In Loss
• COLI — company-owned life insurance
• EDMU — External Debt Management Unit
• DEOE — Director of Exempt Organizations, Examinations
• STRIPS — Separate Trading for Registered Interest and Principal of Securities
• FVCIS — Foreign Venture Capital Investors
• MEC — Minimum employer contribution
• UCNS — Uniform Code Numbers
• SB — State Bank
• NCP — Nontaxable combat pay
• SI-SPA — Systems Improvement Scheme
• SIRF — Stolen identity refund fraud
• CD — Court decision
• QSTP — Qualified State Tuition Program
• LIBOR — London Inter-Bank Offer Rate
• ICCE — Integrated customer communication environment
• IRP — Information Reporter Program
• SRLY — Separate Return Limitation Year
• TCE — Tax Counseling for the Elderly Program
• QRPBI — Qualified real property business indebtedness
• GHWI — Global High Wealth Industry
• QIO — Qualified indicia of ownership
• DSUE — Deceased spouse unused exclusion
• SBJPA — The Small Business Job Protection Act of 1996
• NCEO — National Center for Employee Ownership
• USERRA — The Uniformed Services Employment and Reemployment Rights Act of 1994
• MSA — Major stock acquisition
• NFSM — National Food Security Mission
• CRAR — Capital to Risk Weighted Asset

• IRMF — Individual Return Master File
• IIS — Institutional Infrastructure Services
• LERMS — Liberalised Exchange Rate
• MFDF — Micro Finance Development Fund
• OVDI — Offshore Voluntary Disclosure Initiative
• NRRDA — National Rural Road Development Agency
• T — Target Corporation (IRB)
• NHB — National Housing Bank
• HIRIF — Health Insurance Reform Implementation Fund
• MRD — Market Risk Division
• MCX — Multi Commodity Stock Exchange
• LDOPS — Listed Derivatives Operations
• ROCS — Registrars of Companies
• CENVAT — Central Value Added Taxes
• WPI — Whole Sale Price Index
• IIR — Industry Issue Resolution program
• OE — Offer examiner
• UNIDO — United Nations Industrial Development Organisation
• RPO — Return Preparer Office
• OTS — One-Time Settlement
• ETAAC — Electronic Tax Administration Advisory Committee
• RLP — Required large partnership
• RRAP — Rapid Response Appeals Process
• NMCR — New Markets Credit
• TMSM — Training Methods and Skills for Managers
• NOT — Nondebt open transaction
• DFO — Director of Field Operations
• STJ — Special Trial Judges
• FX — Foreign Corporation
• SLAF — Second Liquidity Adjustment Facility
• GPUG — Global Power and Utilities Group
• SIP — Single Identifiable Property
• GWMG — Global Wealth Management Group
• PMRY — Prime Ministers Rojgar Yojana
• QLIP — Qualified leasehold improvement property
• KUW — Kuwait Stock Exchange
• FLAS — Foreign Liabilities and Assets
• NFA — Non-Foreign Exchange Assets
• CCC — Credit Commitment Committee
• TPP — Third Party Payers
• QOSA — Qualified optional survivor annuity
• DGCI&S — Directorate General of Commercial
• ICICI — Industrial Credit and Investment
• PLET — Personal Liability for Excise Tax
• FTHBC — First time homebuyer credit
• TORS — Terms of References
• W/H — Withholding
• QSLOB — Qualified separate line of business
• NNFTL — Nominee notice of federal tax lien
• IDC — Intangbile drilling costs

• NEH-ETA — Non-Economic Hardship-Effective Tax Administration
• UPR — Uniform percentage requirement
• ERISA — The Employee Retirement Security Act of 1974
• TUFS — Technology Upgraded Fund Scheme
• RRP — Return review program
• PSE — Public Sector Enterprises
• PMEGP — Prime Minister Employment Generation Programme
• DEIO — Department of External Investments
• UCBS — Urban Cooperative Banks
• J&S — joint and survivor annunity
• RSOL — Regional Solicitor's Office
• SSCM — Simplified Service Cost Method
• RMTF — Risk Management Task Force
• QMB — Qualified Mortgage Bonds
• RFC — Residents Foreign Currency
• SACPS — Special Agricultural Credit Plans
• QAR — Qualified amended return
• NRAA — National Rain Fed Area Authority
• CCC — Central Complaints Committee
• IDMD — Internal Debt Management Department
• TWB — Taxable Wage Base
• LIBOR — London Inter Bank Operation Rate
• TAC — Toxic Air Contaminate
• CIP — Coordinated Issue Papers
• QEP — Quality Examination Process
• CERIL — Corporate equity reduction interest loss
• QPRI — Qualified principal residence indebtedness
• CPM — Comparable profits method
• RA — Reporting agent
• NRS — Nonrequesting spouse
• OTIA — Oral tax information authorization
• C.B. — Cumulative Bulletin
• SATESC — Servicewide Abusive Transaction Executive Steering Committee
• PE — Process examiner
• IODP — Integrated Officers Development Programmes
• QMAC — Qualifed matching contribution
• NRG — Natural Resources Group
• SIFL — Standard Industry Fare Level
• MPGE — Manufactured, Produced, Grown, or Extracted
• PPISA — Property placed in service after
• TC — Temporary Change
• QFOBI — Qualified family-owned business interests
• QRP — Questionable Refund Program
• WHCRA — The Women's Health and Cancer Rights Act of 1998
• QEE — Qualified education expenses
• QPAI — Qualified production activity income
• LRMS — Lease residual management strategy
• NFTL — Notice of Federal Tax Lien
• JCT — Joint Committe on Taxation
• SS — Surviving Spouse

• VCO — Voluntary Correction of Operational Defects
• WHC — Withholding Compliance Program
• PTT — Post Trade Technology
• CIECOS — Clean energy coal bonds
• DC — District Counsel of IRS
• SPEC — Office of Stakeholder, Partnerships, Education and Communication
• ISO — International Organisation for Standardisation
• SCARDB — State Cooperative Agriculture and
• TPP — Taxpayer protection program
• MWPC — Making Work Pay Credit
• HUDCO — Housing & Urban Development
• TAMRA — The Technical and Miscellaneous Revenue Act of 1988
• PY — plan year
• USFI — United State financial institution
• F.R. — Federal Register
• TRIS — Taxpayer rights impact statement
• HINF — High-income nonfiler
• LITC — Low Income Taxpayer Clinic
• QSB — Qualified small business stock
• LS — Level Shifter
• DING — Delaware incomplete nongrantor trust
• QRP — Qualified Replacement Property
• OECO — Organisaton for Economic
• NDWC — Notice of determination of worker classification
• TYE — Taxable year ended
• MTRL — Multiple tax return listing
• UTP — Upper-tier partnership
• SIFR — Stolen identity refund fraud
• JAPP — Joint Audit Planning Process
• NRG — Non-Resident Government
• MMS — Multi Modal Settlements
• PTTP — Post-termination transition period
• OIAE — Other indirectly allocable expenses
• TPNC — Taxpayer Notice Code
• RCRA — Research credit recordkeeping agreement
• TPR — Tangible property regulations
• TBR — Office of Taxpayer Burden Reduction
• M3 — Broad Money
• VBID — Value-based insurance designs
• QPSA — Qualified Preretirement Survivor Annuity
• WFTRA — The Working Families Tax Relief Act of 2004
• NMTC — New Markets Tax Credit
• MSSM — MS Strats and Modeling
• ED — Excess distribution
• IPA — Interest paid after
• UIL — Uniform issues list
• TIF — Tier issue focus
• OVDP — Offshore Voluntary Disclosure Program
• SDLIA — Split-dollar life insurance arrangement
• SOB — Son of BOSS

• SEVP — Student exchange visitors program
• SLRS — Scheme for Liberation &
• QZAB — Qualifed zone academy bond
• RPCD — Rural Planning and Credit
• ROBS — Rollovers as business startups
• CYBA — Calendar years beginning after
• QEAA — Qualified exchange accomodation arrangement
• PD — Primary Deficit
• WGMS — Working Group on Money Supply
• KVIC — Khadi & Village Industries
• PO — Posession of the U.S.
• QSCB — Qualified school construction bonds
• XCF — Excess collection file
• QETP — Questionable employment tax practices
• REP — Remote examination process
• RBIG — Recognized built-in gain
• TC — Tax Convention
• QHP — Qualifying health plan
• ST — Schedule Tribe
• PA — Periods after
• UPFC — Uttar Pradesh Financial Corporation
• PO — Principal Office
• TRA'87 — The Taxpayer Relief Act of 1987
• TRA'86 — The Tax Reform Act of 1986

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