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future interest
(redirected from Determinable interest)

    Also found in: Legal, Wikipedia 0.02 sec.
future interest

Interest in land in which the possession and enjoyment are deferred until a future date.



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While no brief discussion can analyze all factors, ultimately tile proper characterization looks to tile existence of typical debt characteristics such as a fixed maturity date, a fixed or determinable interest rate and typical creditor remedies, such as foreclosure.
Small business tax solutions by Bloom, Bryan E. / Journal of Accountancy
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