Download or read book Capital Gains Minimal Taxes written by Kaye A. Thomas and published by Fairmark Press Inc.. This book was released on 2004 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.
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 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 The Banking Industry Guide Key Insights for Investment Professionals written by Ryan C. Fuhrmann and published by CFA Institute. This book was released on 2017 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Stock Transfer Taxes written by Committee for the Study of Federal and State Stock Transfer Taxes and published by . This book was released on 1940 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Optimal Stock Trading with Personal Taxes written by George M. Constantinides and published by . This book was released on 1983 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax law confers upon the investor a timing option--to realize capital losses and defer capital gains. With the tax rate on long term capital gains and losses being about half the short term rate, the tax law provides a second timing option--to realize capital losses short term and realize capital gains long term, if at all. Our theory and simulation with actual stock prices over the 1962-1977 period establish that the second timing option is extremely valuable: Taxable investors should realize their long term capital gains in high variance stocks and repurchase the same or similar stock, in order to reestablish the short-term status and realize potential future losses short term. Tax trading does not explain the positive abnormal returns of small firms. In the presence of transactions costs, tax trading predicts that the volumeof tax-loss selling increases from January to December and ceases inthe first few days of January. The trading volume seasonal maps into a stockprice seasonal only if tax-loss sellers are assumed irrational or ignorant of the price seasonality.
Download or read book Shares and Taxation written by Jimmy B. Prince and published by John Wiley & Sons. This book was released on 2010-10-12 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax issues associated with owning shares can at times be mind-boggling and difficult to understand. This immensely practical guide unravels all of the umpteen taxation rulings that you'll need to comply with the moment you start buying shares. The book explains in simple terms core tax principles with numerous tax tips, potential traps and practical case studies to reinforce the learning process. So why pay a registered tax agent $250 an hour to solve a problem when you can read this book and find the answer yourself?
Download or read book Taxation of Shares of Preferred Stock of Banks While Owned by Reconstruction Finance Corporation written by United States. Congress. House. Committee on Banking and Currency and published by . This book was released on 1936 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by Warren Gorham & Lamont. This book was released on 1999-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Gains Tax written by G. C. Philip Walker and published by . This book was released on 1994 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax written by George Edwin Holmes and published by . This book was released on 1917 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Individual retirement arrangements IRAs written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employee Stock Options ESO written by James M. Bickley and published by . This book was released on 2012-04-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: ESO have been praised as innovative compensation plans that help align the interests of the employees with those of the shareholders. They have also been condemned as schemes to enrich insiders and avoid co. taxes. The tax code recognizes two types of ESO, "qualified" and non-qualified. Qualified options include "incentive stock options," which are limited to $100,000/yr. for any one employee, and "employee stock purchase plans," which are limited to $25,000/yr. for any employee. This report explains the "book-tax gap" as it relates to ESO and S. 2075. U.S. bus. are subject to a dual reporting system. The "book-tax" gap is the excess of reported accounting income over taxable income. Illus. A print on demand report.
Download or read book Regulations No 64 Relating to the Capital Stock Tax Under the Revenue Act Of 1921 written by United States. Office Of Revenue and published by Theclassics.Us. This book was released on 2013-09 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922 edition. Excerpt: ... CAPITAL STOCK TAX. Article 1. The law.--The main provisions of existing law with respect to this tax are embodied in section 1000 of the Revenue Act of 1921, referred to hereinafter as the act. EFFECTIVE DATE. Sec. 1000. (a) That on and after July 1, 1922, in lieu of the tax imposed by section 1000 of the Revenue Act of 1918--Art. 2. Due date of tax.--The act was approved November 23,1921, but the tax is effective from July 1, 1922, except upon the incorporation of an individual or partnership business (see art. 32). This is a special tax and like all special taxes is due and payable annually in advance from July 1 of each year. No portion of the tax so paid is refundable to a corporation which ceases to do business during the year. CORPORATIONS DEFINED AND DISTINGUISHED. Section 2. That when used in this act-- The term "corporation" includes associations, joint-stock companies, and The term "domestic" when applied to a corporation or partnership means created or organized in the United States; The term "foreign" when applied to a corporation or partnership means created or organized outside the United States; The term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia. Art. 3. Corporations.--The term "corporation" includes associations and joint-stock companies, whether created by statute or by contract, but not partnerships, properly so called. It is immaterial whether the companies were organized for profit or have a capital stock represented by shares. Art. 4. Associations and joint-stock companies.--Associations and joint-stock companies include organizations, by whatever name known, which act or do business in an organized...
Download or read book Taxation of S Corporations in a Nutshell written by Douglas A. Kahn and published by West Academic Publishing. This book was released on 2008 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder's basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation's passive investment income and built-in gains.
Download or read book Taxation of National Bank Shares written by United States. Congress. House. Committee on Banking and Currency and published by . This book was released on 1932 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of National Bank Shares Hearings Before 72 1 on S 4291 April 4 1932 written by United States. Congress. Senate. Banking and Currency Committee and published by . This book was released on 1932 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
