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Author: Anne E. Moran
Publisher:
ISBN: 9781558718449
Category : Corporations
Languages : en
Pages :
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Book Description
" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).
Author: Anne E. Moran
Publisher:
ISBN: 9781558718449
Category : Corporations
Languages : en
Pages :
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Book Description
" ... analyzes the issues relating to the deduction by an employer for a "reasonable allowance" under [section] 162(a) for compensation paid with regard to personal services rendered. It discusses in depth the factors applied in determining reasonableness, the necessity for the actual performance of services, situations where a deduction for reasonable compensation is not allowable, and other aspects of reasonable compensation. Various tax planning and controversy considerations also are discussed"--Portfolio description (p. iii).
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12
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Book Description
Author: Elliot Pisem
Publisher:
ISBN: 9781633592612
Category : Income tax deductions
Languages : en
Pages :
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Book Description
...discusses a new provision of the Internal Revenue Code, §199A, which provides a 20% deduction for qualified business income, qualified publicly traded partnership income, qualified REIT dividends, and income of, or received from, certain agricultural or horticultural cooperatives. The Portfolio describes the requirements that taxpayers must meet in order to qualify for the deduction, the complex rules that limit taxpayers’ eligibility for the deduction, and the many uncertainties that taxpayers and their advisers face in interpreting the statute.
Author: Sydney S. Traum
Publisher: Wolters Kluwer
ISBN: 0735581517
Category : Law
Languages : en
Pages : 824
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Book Description
This quick-reference manual lets you help clients take full advantage of their S corporation status and minimize their taxes. it leads you directly to authoritative information on every aspect of the S corporation, enabling you to: Arm the S corporation against the potential tax traps hidden in the Small Business Tax Protection Act. Maximize the tax benefits of S corporation status. Make a qualified Subchapter S Subsidiary (QSub) election. Identify dispositions that will trigger the built-in gains tax. Avoid added tax liability or loss of S corporation status from passive investment income. Capitalize on the permissible differences in stock rights to facilitate estate planning and ownership transfers. Determine allocation of income, losses, and deductions in the termination year of the S corporation . Plus, there are citations To The controlling rules, regulations, and court decisions that will save you hours of research.
Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1506
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Book Description
"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 70
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Book Description
Author: Robert A. Green
Publisher:
ISBN: 9780991472574
Category :
Languages : en
Pages :
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Book Description
Use Green's 2021 Trader Tax Guide to receive every trader tax break you're entitled to on your 2020 tax returns. Our 2021 guide covers the 2017 Tax Cuts and Jobs Act and the 2020 CARES Act's impact on investors, traders, and investment managers. Learn various smart moves to make in 2021. Whether you self-prepare your tax returns or engage a CPA firm, this guide can help you through the process of optimizing your tax savings. Even though it may be too late for some tax breaks on 2020 tax returns, you can still use this guide to execute these tax strategies and elections for tax-year 2021.The 18 chapters cover trader tax status, Section 475 MTM, tax treatment (equities, 1256 contracts, options, ETFs, ETNs, forex, precious metals, cryptocurrencies, etc.), accounting for trading gains and losses, trading business expenses, tips for preparing tax returns, tax planning, entity solutions, retirement plan strategies, IRS and state tax controversy, traders in tax court, proprietary trading, investment management, international tax, Obamacare taxes, short selling, the Tax Cuts and Jobs Act, and the CARES Act.
Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20
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Book Description
Author: Stephen A. Lind
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1014
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Book Description
Fundamentals of Business Enterprise Taxation is available as an alternative to the authors' widely used separate texts on corporate and partnership tax. It covers all the basics and offers more condensed coverage of a few advanced topics for a consolidated J.D.-level course on taxation of business enterprises. The Third Edition is faithful to the authors' problem-oriented "fundamentals" approach and incorporates all relevant changes made by the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include: Fully integrated discussion of the impact of the reduced tax rates on qualified dividends and capital gains on transactions between business entities and their owners Policy-based explanations of new statutory rules preventing transfers and duplication of losses in the partnership and C corporation settings. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. statistical data on contemporary trends. Updated chapters on corporate reorganizations and S corporations, reflecting the Service's evolving liberal approach to continuity of interest, multi-step acquisitions and corporate divisions, and the more permissive S corporation eligibility requirements. New published rulings on partnership mergers and terminations and corporate divisions, and discussion of all new relevant proposed and final regulations.
Author: Public Consulting Group
Publisher:
ISBN: 9781119123040
Category : Composition (Language arts)
Languages : en
Pages : 336
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Book Description
Paths to College and Career Jossey-Bass and PCG Education are proud to bring the Paths to College and Career English Language Arts (ELA) curriculum and professional development resources for grades 6-12 to educators across the country. Originally developed for EngageNY and written with a focus on the shifts in instructional practice and student experiences the standards require, Paths to College and Career includes daily lesson plans, guiding questions, recommended texts, scaffolding strategies and other classroom resources. Paths to College and Career is a concrete and practical ELA instructional program that engages students with compelling and complex texts. At each grade level, Paths to College and Career delivers a yearlong curriculum that develops all students' ability to read closely and engage in text-based discussions, build evidence-based claims and arguments, conduct research and write from sources, and expand their academic vocabulary. Paths to College and Career's instructional resources address the needs of all learners, including students with disabilities, English language learners, and gifted and talented students. This enhanced curriculum provides teachers with freshly designed Teacher Guides that make the curriculum more accessible and flexible, a Teacher Resource Book for each module that includes all of the materials educators need to manage instruction, and Student Journals that give students learning tools for each module and a single place to organize and document their learning. As the creators of the Paths ELA curriculum for grades 6-12, PCG Education provides a professional learning program that ensures the success of the curriculum. The program includes: Nationally recognized professional development from an organization that has been immersed in the new standards since their inception. Blended learning experiences for teachers and leaders that enrich and extend the learning. A train-the-trainer program that builds capacity and provides resources and individual support for embedded leaders and coaches. Paths offers schools and districts a unique approach to ensuring college and career readiness for all students, providing state-of-the-art curriculum and state-of-the-art implementation.
