Incentive Stock Options (ISOs)

Summary – An Incentive Stock Option (ISO) is a form of employee stock option that can receive favorable tax treatment if specific holding-period and…

In-House vs. Outsourcing

Key Takeaways – “In-house” (or insourcing) means performing a business activity internally using your own employees and infrastructure rather than hiring an outside vendor.…

imputed interest

• Imputed interest is a tax concept: when a loan charges no interest or an interest rate below the market (or below IRS-prescribed rates),…

Impulse Wave Patterns

Key takeaways – An impulse wave (Elliott Wave terminology) is a five-wave structure that moves net in the direction of the larger trend. It…

Import Duty

Key takeaways – Import duty (aka customs duty, tariff, import tax) is a government tax on goods entering a country; it can also apply…

Implied Volatility (IV)

Introduction Implied volatility (IV) is the market’s consensus estimate of how much the price of an underlying asset is likely to move over a…

impeachment

• Impeachment is the Constitution’s political process for charging high federal officials (including the president, vice‑president, federal judges, and other “civil Officers of the…

impairment

• Impairment occurs when an asset’s carrying amount on the books is no longer recoverable from its expected future economic benefits and must be…

Impact Investing

Impact investing is an investment approach that intentionally seeks measurable social or environmental benefits alongside financial returns. Unlike pure philanthropy, impact investors expect a…

Ichimoku Cloud

Overview The Ichimoku Cloud (Ichimoku Kinko Hyo) is an all‑in‑one technical analysis system that helps traders assess trend direction, momentum, and dynamic support/resistance. Unlike…