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 14.
viii. lappuse
... AVERAGING FOR EQUITY OWNERS OF SBES . ( Chapter 10 ) To help remove the bias against small business created by com- plexity of the tax system : IT IS RECOMMENDED that : O O O A COMPREHENSIVE STUDY BE INITIATED TO ANALYZE THE PROBLEMS ...
... AVERAGING FOR EQUITY OWNERS OF SBES . ( Chapter 10 ) To help remove the bias against small business created by com- plexity of the tax system : IT IS RECOMMENDED that : O O O A COMPREHENSIVE STUDY BE INITIATED TO ANALYZE THE PROBLEMS ...
29. lappuse
... averaging procedure for equity 16 / IRC Section 401 ( c ) , added to the law by Section 2 ( 3 ) of P.L. 87-792 , Oct. 10 , 1962 17 / The maximum deduction for contribution to the plan is the lesser of 15 % earned income or $ 7500 . IRC ...
... averaging procedure for equity 16 / IRC Section 401 ( c ) , added to the law by Section 2 ( 3 ) of P.L. 87-792 , Oct. 10 , 1962 17 / The maximum deduction for contribution to the plan is the lesser of 15 % earned income or $ 7500 . IRC ...
63. lappuse
... Average Number of Averaging Years $ 500,000 650,000 933,000 775,000 820,000 1,020,000 one two three four five . 14a five The business would qualify under this limitation as a Small Business Enterprise for years 1,2,3,4 , and 5 . and 5 ...
... Average Number of Averaging Years $ 500,000 650,000 933,000 775,000 820,000 1,020,000 one two three four five . 14a five The business would qualify under this limitation as a Small Business Enterprise for years 1,2,3,4 , and 5 . and 5 ...
65. lappuse
... averaging technique allows the enterprise to qualify for SBE status in year 4 , even though the total equity limitation for that year is exceeded . This averaging procedure takes into account fluctuations in income and business factors ...
... averaging technique allows the enterprise to qualify for SBE status in year 4 , even though the total equity limitation for that year is exceeded . This averaging procedure takes into account fluctuations in income and business factors ...
66. lappuse
... Average Number of of Assets Liabilities Equity Total Equity Averaging Years 123456 $ 250,000 $ 100,000 $ 150,000 $ 150,000 600,000 200,000 400,000 275,000 one two 800,000 300,000 500,000 350,000 three 4 850,000 200,000 650,000 425,000 ...
... Average Number of of Assets Liabilities Equity Total Equity Averaging Years 123456 $ 250,000 $ 100,000 $ 150,000 $ 150,000 600,000 200,000 400,000 275,000 one two 800,000 300,000 500,000 350,000 three 4 850,000 200,000 650,000 425,000 ...
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
Populāri fragmenti
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,