Download or read book Capital Gains and Losses and Their Treatment in the Individual Income Tax written by Oscar Frederick Litterer and published by . This book was released on 1943 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Treatment of Capital Gains and Losses written by United States. Department of the Treasury. Tax Advisory Staff of the Secretary and published by . This book was released on 1951 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.
Download or read book Alternative Approaches to Capital Gains Taxation written by Martin Heidenhain David and published by . This book was released on 1968 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital gains and losses written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Treatment of Capital Gains and Losses written by United States. Department of the Treasury and published by . This book was released on 1951 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Tax Treatment of Capital Gains and Losses written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1984 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Nature and Tax Treatment of Capital Gains and Losses written by Lawrence Howard Seltzer and published by . This book was released on 1966 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches written by OECD and published by OECD Publishing. This book was released on 2006-11-24 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Download or read book Federal Treatment of Capital Gains Under the Individual Income Tax written by Howard Arthur Brecher and published by . This book was released on 1975 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Labyrinth of Capital Gains Tax Policy written by Leonard E. Burman and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Individual Capital Gains Income written by and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains income has been a perennial topic of debate in Congress. Almost immediately legislative steps were initiated to change and modify the tax treatment of capital gains and losses. The latest changes in the tax treatment of individual capital gains income occurred in 1998 and 2003. It is highly probable that capital gains taxation will continue to be a topic of legislative interest in the 109th Congress. Capital gains income is often discussed as if it were somehow different from other forms of income. Yet, for purposes of income taxation, it is essentially no different from any other form of income from capital. A capital gain or loss is merely the result of a sale or exchange of a capital asset. An asset sold for a higher price than its acquisition price produces a gain, an asset sold for a lower price than its acquisition price produces a loss. Ideally, a tax consistent with a theoretically correct measure of income would be assessed on real (inflation-adjusted) income when that income accrues to the taxpayer. Conversely, real losses would be deducted as they accrue to the taxpayer. In addition, under an ideal comprehensive income tax, any untaxed real appreciation in the value of capital assets given as gifts or bequests would be subject to tax at the time of transfer. Since 1913, at least twenty major legislative acts have affected the taxation of capital gains income and loss. Over this period, the definition of what constitutes a capital asset has been steadily expanded. There have been periods when capital losses were not deductible, periods when they were fully deductible, and periods when they were only partially deductible. Likewise, there have been periods when capital gains income has been partially taxed, fully taxed, or even excluded from tax. The logical question to ask after reviewing past legislative changes is why, after 80 years, is there still controversy over the appropriate means of taxing capital gains income and loss? From a purely economic perspective, the appropriate means of taxing gains and losses from capital assets under a tax that measures income comprehensively is relatively clear. Indeed, workable procedures for an approach more consistent with the ideal tax treatment have been outlined in great detail in the past.
Download or read book Tax Treatment of Capital Gains written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1995 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Download or read book Income Tax Treatment of Cooperatives Handling of losses written by Donald A. Frederick and published by . This book was released on 1993 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treatment of Capital Gains and Losses written by United States. Congress. Joint Committee on Taxation and published by Congress. This book was released on 1997 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Treatment of Capital Gains and Losses written by Don C. Marshall and published by . This book was released on 1967 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
