305 articles
Employment authorization document
Employment Authorization Document (EAD, Form I-766), USCIS work-permit card applied for on Form I-765; automatic renewal extensions grew from 180 to 540 days, then were removed for filings on or after October 30, 2025.
Employment discrimination
Employment discrimination is unfavorable treatment of workers or applicants based on race, sex, religion, disability, or other job-irrelevant traits, covered by Title VII and ILO standards, studied via correspondence experiments, and enforced by the EEOC.
Enron scandal
The Enron scandal was the 2001 collapse of Enron Corporation, a Houston energy company that hid debts through fraudulent accounting and filed the largest bankruptcy in U.S. history.
Epic Games v. Google
Epic Games v. Google, filed August 2020 after Fortnite was pulled from Google Play, is the US antitrust suit a jury decided for Epic in December 2023, leading to an injunction opening the Play Store to rival stores and payment methods.
European Union value added tax
European Union value added tax (EU VAT), governed by Council Directive 2006/112/EC, is a harmonised destination-principle consumption tax charged at every transaction stage and borne by final consumers. Members raise over €1,000 billion yearly; standard rate minimum 15%; ViDA digitalisation adopted 2025.
Executive Order 13959
Executive Order 13959 (November 12, 2020, Trump): US investment ban barring US persons from buying or selling publicly traded securities of Communist Chinese military companies, as amended by EO 14032 and administered via OFAC's NS-CMIC List.
Fair Credit Reporting Act
The Fair Credit Reporting Act (FCRA), 15 U.S.C. 1681-1681x, is the 1970 U.S. federal law regulating consumer reporting agencies, dispute reinvestigation, permissible report uses, and furnishers, administered by the CFPB through Regulation V.
Fair Debt Collection Practices Act
The Fair Debt Collection Practices Act (FDCPA), 15 U.S.C. §§ 1692–1692p, is the main US federal law restricting third-party debt collectors, enacted in 1977, covering personal, family, and household debts and enforced by the FTC and CFPB through Regulation F.
Fair Labor Standards Act of 1938
The Fair Labor Standards Act of 1938 (FLSA) is the U.S. federal wage-and-hour law establishing minimum wage, overtime after 40 hours, recordkeeping, and child labor standards, enforced by the Wage and Hour Division.
Fair use
Fair use is a U.S. copyright doctrine under 17 U.S.C. §107 permitting unlicensed use of copyrighted works, weighed through four statutory factors; also distinguished from fair dealing and applied in AI training litigation.
False Claims Act of 1863
Signed by President Abraham Lincoln on March 2, 1863, the False Claims Act of 1863, or Lincoln's Law, is a U.S. federal statute against contractor fraud.
Family and Medical Leave Act of 1993
The Family and Medical Leave Act is a U.S. law that provides up to 12 workweeks of job-protected leave to employees at covered private-sector employers and public agencies.
Federal Trade Commission
Federal Trade Commission (FTC), independent US agency created September 26, 1914 under the FTC Act; enforces antitrust and consumer protection laws via Section 5 and the Clayton Act, with Bureaus of Consumer Protection, Competition, and Economics.
Financial Industry Regulatory Authority
FINRA (Financial Industry Regulatory Authority) is the private not-for-profit self-regulatory organization overseeing U.S. broker-dealers, formed July 30, 2007 from NASD and NYSE member regulation, SEC-overseen, funded by member fees, and operating the largest securities arbitration forum.
Financial regulation
Financial regulation: rules and supervision governing banks and securities markets. Key landmarks: Glass-Steagall 1933 and the FDIC, Gramm-Leach-Bliley 1999, Dodd-Frank 2010, and the Basel I-III capital accords.
Foreign Account Tax Compliance Act
The Foreign Account Tax Compliance Act (FATCA) is a 2010 United States federal law requiring foreign financial institutions to report accounts held by U.S. taxpayers.
Foreign Corrupt Practices Act
Foreign Corrupt Practices Act (FCPA), 15 U.S.C. 78dd-1 et seq.: 1977 U.S. law banning bribery of foreign officials and requiring accurate books, records, and internal controls, enforced by DOJ and SEC, paused by February 2025 executive order.
Form 1040
Form 1040, U.S. Individual Income Tax Return, is the IRS's main federal individual income tax form, first issued January 5, 1914; redesigned in 2018 with schedules, paired with 1040-SR for seniors, due April 15.
Form 1099
Form 1099 series: IRS information returns reporting non-wage payments such as nonemployee compensation, interest, dividends, rents, and third-party network transactions, with $2,000 post-2025 threshold and January 31 NEC deadline.
Form W-2
Form W-2 (Wage and Tax Statement) is the US IRS form employers file with the Social Security Administration and give employees, reporting annual wages and federal income, social security, and Medicare tax withheld; distinct from Form 1099 for nonemployees.
Form W-4
Form W-4, Employee's Withholding Certificate, is the IRS form employees give employers to set federal income tax withholding; redesigned for 2020 to drop withholding allowances after the TCJA, with five steps, an exemption option, and a 2026 update adding tips, overtime, and seniors deduction lines.
Form W-9
Form W-9, Request for Taxpayer Identification Number and Certification, is an IRS form a U.S. person uses to give a payer their TIN (SSN, ITIN, EIN) and certifications; it goes to the requester, not the IRS, and supports 1099 reporting and backup withholding at 24%.
Free content
Free content, or free cultural works, is non-software work licensed so anyone can use, share, and remix it for any purpose; CC BY, CC BY-SA, and public domain tools like CC0 qualify, while NC and ND licenses do not.
GameStop short squeeze
The GameStop short squeeze, or GME short squeeze, was a January 2021 episode in which retail investors drove GameStop shares to $483, causing heavy short-seller losses.
Garden leave
Garden leave, or gardening leave, keeps a departing employee employed and on full pay and contractual benefits during the notice period while instructing them not to work. Unlike PILON it preserves employment; unlike restrictive covenants it applies before termination and usually needs an express contract clause.
General Motors streetcar conspiracy
The General Motors streetcar conspiracy alleges GM and National City Lines destroyed US electric rail transit. A 1949 antitrust conviction covered monopolizing bus sales, not destroying streetcars; historians dispute the broader claim.
Generic trademark
Generic trademark: a term that names an entire product class, such as 'bicycle' for bicycles, rather than a brand. Not registrable; famous lost marks include aspirin, escalator, thermos, yo-yo, and cellophane through genericide.
Glass–Steagall legislation
Glass-Steagall legislation: four provisions of the US Banking Act of 1933, also the 1932 Banking Act name, separating commercial and investment banking and creating the FDIC; repealed by Gramm-Leach-Bliley in 1999.
Goods and services tax (Canada)
Canada's goods and services tax (GST), a 5% federal value-added tax under the Excise Tax Act, combined with provincial sales tax as HST in some provinces (13-15%) and separate elsewhere, with QST 9.975% in Quebec.
Google's Ideological Echo Chamber
Google's Ideological Echo Chamber, also called the Damore memo, is a 2017 internal Google memo by engineer James Damore arguing biological sex differences partly explain women's underrepresentation in tech; he was fired August 7, 2017.