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Corporate and Institutional Glossary

Balanced File Banker's Acceptance Bargain Purchase Option Barter Basis Bearish Beneficiary Bid Rate Bill Of Exchange Bill Of Lading Bill Of Lading, Charter Party Bill Of Lading, Clean Bill Of Lading, Consolidator's NVOCC's Or Forwarder's Bill Of Lading, Inland Bill Of Lading, Negotiable Bill Of Lading, On Board Bill Of Lading, Received For Shipment Bill Of Lading, Straight Bill Of Lading, Through, Combined Transport Or Intermodal Black-Scholes Formula Bonded Warehouse Book Entry Shares Booking Boot Break-Even Point Broker Bullish Bundled Lease Business Days Buyer Buyer (Holder) Buying Rate

Boot In an exchange of real property, boot is any consideration received by the Exchangor other than real property. There are 2 kinds of boot: 1. Cash Boot: Cash boot is cash or anything else of value received by the Exchangor as a result of the exchange 2. Mortgage boot: Mortgage boot is any relief from debt the Exchangor received as a result of the exchange. If the Exchangor receives boot in any form, he or she will be taxed on the amount of boot received.

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