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 18.
ii. lappuse
... simplify the tax law specifically pertaining to the sector . No previous tax reform proposal has successfully achieved four objectives which would result from implementation of the recommended program . Specifically , the proposed ...
... simplify the tax law specifically pertaining to the sector . No previous tax reform proposal has successfully achieved four objectives which would result from implementation of the recommended program . Specifically , the proposed ...
viii. lappuse
... SIMPLIFY LIFO INVENTORY ACCOUNTING RULES FOR SBES ; ( Chapter 7 ) ALLOW MORE LIBERAL DEPRECIATION DEDUCTIONS FOR SBES ; ( Chapter 7 ) EXEMPT SBES FROM DEPRECIATION RECAPTURE PROVISIONS ; ( Chapter 7 ) O ALLOW DEFERRAL OF TAX ON GAIN ...
... SIMPLIFY LIFO INVENTORY ACCOUNTING RULES FOR SBES ; ( Chapter 7 ) ALLOW MORE LIBERAL DEPRECIATION DEDUCTIONS FOR SBES ; ( Chapter 7 ) EXEMPT SBES FROM DEPRECIATION RECAPTURE PROVISIONS ; ( Chapter 7 ) O ALLOW DEFERRAL OF TAX ON GAIN ...
9. lappuse
... simplified valuation rules for unlisted securities , extended the time for payment of 48 47 estate taxes , and instituted a Treasury Department study of obstacles to the preservation of small business . 49 Small Business Development ...
... simplified valuation rules for unlisted securities , extended the time for payment of 48 47 estate taxes , and instituted a Treasury Department study of obstacles to the preservation of small business . 49 Small Business Development ...
10. lappuse
... simplified the estate tax valuation procedure for small business real estate , and liberalized rules for payment of estate tax ; The Tax Reduction Act of 1975 increased the accumulated earning credit and increased the corporate surtax ...
... simplified the estate tax valuation procedure for small business real estate , and liberalized rules for payment of estate tax ; The Tax Reduction Act of 1975 increased the accumulated earning credit and increased the corporate surtax ...
19. lappuse
... simplifying the operation of Subchapter S for other small businesses ( discussed in Chapter 6 ) ; and Provision of tax relief specifically aimed at the major problems causing tax erosion of earnings otherwise available for reinvest ...
... simplifying the operation of Subchapter S for other small businesses ( discussed in Chapter 6 ) ; and Provision of tax relief specifically aimed at the major problems causing tax erosion of earnings otherwise available for reinvest ...
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,