Basis of Assets

Basis of Assets PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 12

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Basis of Assets

Basis of Assets PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 12

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Federal Income Tax Treatment of Capital Gains and Losses

Federal Income Tax Treatment of Capital Gains and Losses PDF Author: United States. Department of the Treasury. Tax Advisory Staff of the Secretary
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 114

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The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

The Labyrinth of Capital Gains Tax Policy

The Labyrinth of Capital Gains Tax Policy PDF Author: Leonard E. Burman
Publisher: Brookings Institution Press
ISBN: 0815714955
Category : Business & Economics
Languages : en
Pages : 209

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Book Description
Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.

Capital gains and losses

Capital gains and losses PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 16

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Tax Withholding and Estimated Tax

Tax Withholding and Estimated Tax PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56

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The Nature and Tax Treatment of Capital Gains and Losses

The Nature and Tax Treatment of Capital Gains and Losses PDF Author: Lawrence Howard Seltzer
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 586

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General Tax Reform: Capital gains and losses

General Tax Reform: Capital gains and losses PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 112

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How Capital Gains Tax Rates Affect Revenues

How Capital Gains Tax Rates Affect Revenues PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 132

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General Explanation of Tax Legislation Enacted in ...

General Explanation of Tax Legislation Enacted in ... PDF Author:
Publisher: Government Printing Office
ISBN:
Category : Law
Languages : en
Pages : 652

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Book Description
JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.