The Study of Small Business: The impact of taxation on small business, a proposal for reformThe Office, 1977 |
No grāmatas satura
1.–5. rezultāts no 23.
vi. lappuse
... enter- prises . The analysis of the tax system further revealed that it lacks an effective mechanism for isolating and analyzing the problems of small business in the absence of : AN ADEQUATE DEFINITION OF SMALL BUSINESS FOR PURPOSES OF ...
... enter- prises . The analysis of the tax system further revealed that it lacks an effective mechanism for isolating and analyzing the problems of small business in the absence of : AN ADEQUATE DEFINITION OF SMALL BUSINESS FOR PURPOSES OF ...
ix. lappuse
... THE BUSINESS FOR ESTATE TAX PURPOSES BE APPROACHED IN TERMS OF THE INCOME FROM THE ENTER- PRISE RATHER THAN THE FAIR MARKET VALUE OF ITS ASSETS . ( Chapter 10 ) To help maintain the small business as a viable independent ix.
... THE BUSINESS FOR ESTATE TAX PURPOSES BE APPROACHED IN TERMS OF THE INCOME FROM THE ENTER- PRISE RATHER THAN THE FAIR MARKET VALUE OF ITS ASSETS . ( Chapter 10 ) To help maintain the small business as a viable independent ix.
50. lappuse
... Enter- prise . To facilitate a tax reform that will take into consideration the special needs of these two types of enterprises , but at the same time recog- nize the requirements of a sound basic revenue system , IT IS RECOMMENDED THAT ...
... Enter- prise . To facilitate a tax reform that will take into consideration the special needs of these two types of enterprises , but at the same time recog- nize the requirements of a sound basic revenue system , IT IS RECOMMENDED THAT ...
54. lappuse
... enter- prises . There are further limitations as to the source and type of income . The Small Business Enterprise can be legally organized as a partnership , corporation , individual proprietorship or trust . Organization as a trust ...
... enter- prises . There are further limitations as to the source and type of income . The Small Business Enterprise can be legally organized as a partnership , corporation , individual proprietorship or trust . Organization as a trust ...
66. lappuse
... enter- prise into several smaller units , each of which , if considered by itself , would qualify . This technique was used for many years by dividing large corporations 17 / IRC Section 1244 ( c ) ( 2 ) ( A ) defining small corporation ...
... enter- prise into several smaller units , each of which , if considered by itself , would qualify . This technique was used for many years by dividing large corporations 17 / IRC Section 1244 ( c ) ( 2 ) ( A ) defining small corporation ...
Bieži izmantoti vārdi un frāzes
94th Congress accumulated earnings adjusted basis allocated amount on Line assets business tax reform cash complex contributed property contribution corporate SBE corporate tax decrease deferral depreciation discussed in Chapter dividend earnings and profits economic electing corporation electing under Subchapter Enter amount equity capital equity owner's basis estate tax existing funds Ibid income tax Individual Retirement Account individual tax Internal Revenue Code Internal Revenue Service legislation less limited Medium Business Enterprise operating losses ordinary income partner partnership passive income payroll tax problems of small qualifying recommended result rules SBE Bonds SBE equity owner SBE status SBES and MBES SBIC Schedule share of SBE shareholders simplified Small Business Administration Small Business Enterprise Small Business Investment small business sector small business tax small businessperson tax benefits tax entity tax law tax liability tax problems tax provisions tax return tax system tax treatment taxable income taxpayers U.S. Senate
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182. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
23. lappuse - ... into the economy. Unless these impediments are overcome, the ability of the economy to compete in the world and meet the needs of the American public will be seriously eroded.
17. lappuse - II, with the high tax rates, this means of financing has become extremely difficult and in many cases impossible." "Although this gap in the need for growth capital for small business has long been known, in the past few years the problem has become increasingly acute. The general prosperity after World War II was a time of easy credit and plentiful money, but even during this period, small business was unable to fill the need for growth and expansion through borrowing. With money becoming tighter...
99. lappuse - SBA" means the Small Business Administration. SBID. "SBID" means the Small Business Investment Division of SBA. Small business concern. "Small business concern" means one which is independently owned and operated and not dominant in its field of operation.
4. lappuse - ... October 2, 1957, New York, NY Tax Problems of Small Business: The impact of Federal taxation on small business, part 2: ' November 5, 1957, Miami, Fla.
75. lappuse - ... capital stock in payment for organizational and promotional services rendered by E for the benefit of the corporation. E transferred no property to the corporation. C and D were under no obligation to pay for E's services. No gain or loss is recognized to C or D. E received compensation taxable as ordinary income to the extent of the fair market value of the 10 shares of stock received by him.
5. lappuse - Sec. 582. Bad debts, losses, and gains with respect to securities held by financial institutions.
11. lappuse - ... determine the impact of the tax structure on small businesses and make legislative and other proposals for altering the tax structure to enable all small businesses to realize their potential for contributing to the improvement of the Nation's economic well-being...
46. lappuse - Your committee believes that the enactment of a provision of this type is desirable because it permits businesses to select the form of business organization desired without the necessity of taking into account major differences in tax consequences.
39. lappuse - Adventures in Subchapter S and Section 1244," 14 Tax L. Rev. 453 (1959) ; Murdoch, "Effect of Subchapter S on Decisions as to Form of Business Organization," 38 Taxes 19 (1960); Patty, "Qualifications and Disqualifications Under Subehapter S,