'Capital loss' diaporamas de présentation

Chapter 7 Currency Crises and Financial Volatility

1.52k views • 130 slides

Chapter 6

Chapter 6. Losses and Loss Limitations. The Big Picture (slide 1 of 3). Robyn is nearing the end of a year that she would like to forget. Several years ago she loaned a friend $25,000 to enable him to start a business.

927 views • 80 slides

Module 6 Entity Formation and Start-up

Module 6 Entity Formation and Start-up. Module Topics. Transferring assets to a business: general concepts Creating the corporate capital structure Other transfers to corporations Organization costs and start-up expenses Accountant's role in business formation.

670 views • 52 slides

658 views • 50 slides

Chapter 7

Chapter 7. Deductions and Losses: Certain Business Expenses and Losses. Bad Debts. If an account receivable arising from credit sale of goods or services becomes worthless A bad debt deduction is permitted only if income arising from creation of the receivable was previously included in income

1.06k views • 46 slides

Federal Income Tax Consequences for Individuals in Bankruptcy

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The Money Supply, Interest Rates, and the Exchange Rate

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Introducing SEI Q408

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New Regime of Capital Gain Tax-CGT

New Regime of Capital Gain Tax-CGT. NCCPL. Presentation July 30, 2012 . Back Ground of New CGT Regime. Back Ground of the New CGT Regime.

445 views • 35 slides

Principles of Taxation

Principles of Taxation. Chapter 15 Investment and Personal Financial Planning. Objectives. business versus investment interest income tax deferral: insurance and annuities capital gains and losses investment interest expense passive losses estate and gift rules.

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419 views • 28 slides

Option 1 Investing

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371 views • 27 slides

Banking Regulation after the Crisis

Banking Regulation after the Crisis. Prof. Dr. Volbert Alexander Goethe University Frankfurt (Germany) Bank of Greece , Athens April 2011 . Banking Regulation after the Crisis. Ethics in Finance. Banking regulation after the crisis became a dominant problem in the

609 views • 25 slides

Chapter 8

Chapter 8. Losses and Bad Debts. Learning Objectives. Identify transactions that may result in losses Determine the proper classification for losses Calculate the suspended loss from passive activities Identify what constitutes a passive activity loss. Learning Objectives.

329 views • 25 slides

Chapter 5: Other Corporate Tax Levies

585 views • 24 slides

Alternative Minimum Tax

Alternative Minimum Tax. Computation and MTC ISO Changes Planning Considerations. Example - 2009. Taxable income $106,650 Add backs: Personal exemptions 10,950 Taxes 16,000 Home equity interest 4,600 ISO 25,300 Subtotal $163,500

330 views • 22 slides

SET OFF & CARRY FORWARD OF LOSSES

SET OFF & CARRY FORWARD OF LOSSES. Lecture Notes. WHY SET OFF & CARRY FORWARD. IF THERE IS A LOSS FROM ONE OR MORE SOURCES UNDER ONE OR MORE HEADS OF INCOME RULES ARE COVERED U/S 70 TO 79. MODE OF SET OFF & CARRY FORWARD.

1.23k views • 18 slides

Potpourri of Partnership Issues

273 views • 11 slides

Chapter 7

Chapter 7. Bad Debts (business versus nonbusiness) Worthless Securities (holding period) 1244 Stock Casualty Losses (business versus personal) Research & Development (R&D) - expense or capitalize?? Net Operating Losses. Business and Nonbusiness Bad Debt.

252 views • 11 slides