'Regular tax' diaporamas de présentation

Chapter 3

Chapter 3. Corporations: Special Situations. The Big Picture (slide 1 of 2). Determining DPGR for the Domestic Production Activities Deduction Mocha, Inc., produces and sells its ice cream to food stores and restaurants.

542 views • 45 slides

Chapter 2

Chapter 2. Corporations: Special Situations. The Big Picture (slide 1 of 2). Determining DPGR for the Domestic Production Activities Deduction Mocha, Inc., produces and sells its ice cream to food stores and restaurants.

505 views • 45 slides

Corporations, Partnerships, LLCs, and S Corporations

Corporations, Partnerships, LLCs, and S Corporations. Business Organizations. Taxpayer = owners = flow-through entities sole proprietorship partnerships LLCs S Corporations Taxpayer = corporation

569 views • 42 slides

Chapter 15

Chapter 15. Alternative Minimum Tax. The Big Picture (slide 1 of 2). Bob and Carol are unmarried individuals who have been engaged for four months. They work for the same employer and They earn identical compensation.

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Chapter 12

Chapter 12. Alternative Minimum Tax. The Big Picture (slide 1 of 2). Bob and Carol are unmarried individuals who have been engaged for four months. They work for the same employer and They earn identical compensation.

515 views • 41 slides

Presented by: James M. McCarten | Partner Burr & Forman LLP Nashville, TN Atlanta, GA

WHERE THE NET INVESTMENT INCOME TAX REGULATIONS AND SPECIAL NEEDS PLANNING COLLIDE. Presented by: James M. McCarten | Partner Burr & Forman LLP Nashville, TN Atlanta, GA jim.mccarten@burr.com 615/724-3236 404/532-7236. Prepared for: Special Needs Alliance St. Pete Beach, FL

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Understanding High Deductible Health Plans and the Role of: Health Savings Accounts Health Reimbursement Arrangement

Understanding High Deductible Health Plans and the Role of: Health Savings Accounts Health Reimbursement Arrangements UNITED STATES OFFICE OF PERSONNEL MANAGEMENT OPM is pleased to offer a new health care option.

796 views • 36 slides

Chapter 3

Chapter 3. Corporations: Special Situations. Domestic Production Activities Deduction (slide 1 of 5). The American Jobs Creation Act of 2004 created a new deduction, the domestic production activities deduction (DPAD) Based on income from manufacturing activities

515 views • 36 slides

Economic Stimulus Act of 2008

Economic Stimulus Act of 2008. Helping Qualified Individuals Receive Their Economic Stimulus Payments. National Affordable Housing Preservation Associates Webinar April 24, 2008. Economic Stimulus Payments. What Is The Economic Stimulus Act?

500 views • 35 slides

Federal Income Tax Update

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Small C Corp Exemption from AMT

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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

Principles of Taxation

Principles of Taxation. Chapter 10 The Corporate Taxpayer. The Corporate Taxpayer. Schedule M-1 reconciliation Regular tax, credits, AMT Payment and filing requirements Double taxation Tax incidence Legal characteristics Dividends-received deduction. Corporation Legal Characteristics.

336 views • 20 slides

Principles of Taxation

Principles of Taxation. Chapter 10 The Corporate Taxpayer. The Corporate Taxpayer. Legal characteristics Dividends-received deduction Schedule M-1 reconciliation Regular tax, credits, AMT Payment and filing requirements Double taxation Tax incidence. Corporation Legal Characteristics.

378 views • 20 slides

Business Incentive Provisions

6. Chapter. Business Incentive Provisions. Incentives. Exemption of certain types of income from tax Increased or accelerated deductions Credits Preferential tax rates. Popular Tax Incentives. Limited expensing of depreciable assets Additional first year depreciation

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Chapter 13

265 views • 17 slides

Taxation of Regular (C) Corporations

Taxation of Regular (C) Corporations. Distinguishing tax feature relative to other business entities: double taxation Corporate income is taxed at the entity level and to shareholders when distributed Legal characteristics of the corporate form Limited Liability Continuity of Life

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Tax update

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CHAPTER 6 Credits & Special Taxes

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Alternative minimum tax

Alternative minimum tax. Reasons for increase in taxpayers subject to AMT Reduction in regular income tax rates Standard deduction and personal exemptions adjusted for inflation AMT exemption is not Fewer credits allowed against AMT All credits allowed against regular tax. What causes AMT.

571 views • 11 slides