Chapter 11
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This chapter discusses corporate income taxation. It covers corporate tax rates, which are progressive up to 35% for income over $18.33 million. Capital gains are taxed at ordinary rates or alternatively at 35%. Dividends received are eligible for deductions based on ownership percentage. Charitable contributions are limited to 10% of taxable income. S corporations allow certain small businesses to pass income/losses to shareholders and avoid double taxation. Special taxes may apply to accumulated earnings and personal holding companies.
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Chapter 11
- Corporate tax rates range from 15% to 39% depending on taxable income, with eight tax brackets. Corporations with income over $18.33 million pay a flat 35% rate.
- Qualified personal service corporations such as architectural firms are taxed at a flat 35% rate.
- For a corporation with $300,000 in taxable income, the tax liability would be $100,250 normally, but $105,000 if it was a qualified personal service corporation.
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- Corporate tax rates range from 15% to 39% depending on taxable income, with eight tax brackets. Corporations with income over $18.33 million pay a flat 35% rate.
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This document provides an overview of key concepts regarding partnership taxation. It defines a partnership for tax purposes and outlines basic tax rules for forming and operating a partnership. It describes how partnership income and losses flow through to partners' individual tax returns and how partners' bases in their partnership interests are adjusted. It also discusses tax years, transactions between partners and partnerships, and at-risk limitations.
Chapter 1
This document provides an overview of key concepts related to individual income tax returns in the United States. It discusses the history and objectives of US tax law, the primary entities and forms subject to tax and reporting requirements, and the basic tax formula for individuals. It also summarizes who must file tax returns based on filing status and income, the standard deduction and exemption amounts for 2010, and several other tax-related topics such as the making work pay credit and personal/dependency exemptions.
Chapter 2
- Gross income includes all income from any source unless specifically excluded by law. It includes cash as well as non-cash items valued at fair market value.
- Some common exclusions from gross income include life insurance proceeds, gifts, inheritances, employer-provided health insurance, and municipal bond interest.
- The tax treatment of other income sources like interest, dividends, alimony, annuities, and scholarships depends on certain rules and calculations explained in the document.
Chapter 7
The document discusses accounting periods and methods, depreciation, and related tax concepts. It explains that partnerships and S-corporations must use the same tax year as their partners/owners, unless a fiscal year election is made for a demonstrated business purpose. It also discusses calculating depreciation using MACRS tables and recovery periods, including examples of determining depreciation deductions for assets purchased during the tax year.
Chapter 5
This document summarizes key topics related to itemized deductions and other tax incentives in the US tax code. It covers medical expenses, taxes, interest, charitable contributions, and education incentives like health savings accounts. For each topic, it provides an overview of deductible and non-deductible items, examples to illustrate concepts, and limitations or phase-outs that may apply based on income.
Chapter 13 presentation
Milly and Doug are considering starting a dot-com business and need to choose between a C corporation or general partnership structure. They expect $200,000 in annual pre-tax earnings. As single filers with a 28% tax rate, an S corporation or LLC would minimize total taxes of $56,000, leaving $144,000 after-tax cash flow compared to $82,062 for a C corporation. The LLC offers additional flexibility over an S corporation.
The S Corporation - How It All Works!
The document discusses the key characteristics and tax advantages of an S corporation. An S corporation is a business structure that allows business income and losses to pass through to shareholders for taxation under individual tax rates, avoiding double taxation. It provides liability protection like a C corporation but taxes profits like a partnership. Key benefits include lower overall taxes, ability to remove profits tax-free as distributions, and flexibility to manage employment taxes through executive salaries.
Chapter 3
The document summarizes various topics related to business income and expenses for individual taxpayers, including:
- Rules for rental property income and expenses
- Categories of passive, active, and portfolio income and limitations on passive losses
- Contribution and distribution rules for different types of retirement plans like Traditional and Roth IRAs, Keogh, SEP, and 401(k) plans
- Tax treatment of items like bad debts, inventories, and net operating losses
Chapter 10
- Partnerships do not pay income tax, rather income/expenses flow through to partners and are reported on their individual tax returns. Partnerships must file an informational Form 1065 tax return.
- When forming a partnership, individuals receive a partnership interest in exchange for assets or cash contributed. Gain may be recognized if liabilities assumed by other partners exceed the adjusted basis of property contributed.
- A partner's basis in their partnership interest is adjusted annually for their share of income/losses and distributions received from the partnership. Losses cannot reduce a partner's basis below zero.
Efficiently Getting Cash Out Of Your Business
This document provides an overview of various strategies for efficiently getting cash out of a business while minimizing taxes. It discusses cash flow basics, different business structures, accounting methods, timing of income and expenses, and ways to withdraw cash depending on the entity type. Specific strategies covered include salaries, distributions, loans, rents, fringe benefits, and retirement plans. The document also addresses key concepts like basis and how debt impacts basis for sole proprietorships, S-corporations, partnerships and LLCs.
Chapter 2 presentation
The document discusses operating a bakery business owned by Samantha Johnson as either a sole proprietorship or a C corporation. Currently as a sole proprietorship, the bakery earns $100,000 in annual profit which is taxed at Samantha's personal 35% rate, plus $5,000 in stock dividends. If operated as a C corporation, the business profits would be taxed first at the corporate level and then again if distributed as dividends to Samantha. The document analyzes different business structures and their tax implications to determine if incorporating would provide an annual tax savings for Samantha.
Bftu 03 all clw 112703
The document provides an agenda and overview for a seminar on 2003 tax law changes and related cases. Key points discussed include:
- Reduced individual income tax rates and expanded 10% tax bracket for 2003-2004.
- Lower long-term capital gains and dividend tax rates of 5-15% for 2003-2008.
- Increased child tax credit of up to $1,000 for 2003-2004.
- Accelerated increases to the standard deduction and 15% tax bracket amounts for joint filers in 2003-2004.
- Reduced marriage penalty for many taxpayers due to increased 15% bracket amounts.
- Planning opportunities related to capital gains, dividends, installment sales
Wealth building through the tax code
Different types of income have different tax rates. Shift income to exploit the lower tax rates. For example, income from investments such as qualified dividends are taxed at lower rates than ordinary income. Retirement accounts defer income from high tax bracket years to lower. Business structure affects the taxes you pay. Real estate investments offset income with depreciation expenses. Don't be a HENRY!
Chapter 1
The document provides an overview of US income tax fundamentals, including:
1) Income taxes raise revenue and are used as social and economic policy tools;
2) Individuals file forms like 1040EZ, 1040A, or 1040 depending on filing status and income level;
3) Corporations and partnerships differ in that corporations pay corporate income tax while partnerships "pass through" items of income/loss to partners.
Chapter 9
Employers must withhold income taxes from employee paychecks based on their W-4. Employers must also withhold taxes for Social Security (FICA) from wages and salaries. Self-employed individuals must pay self-employment tax equivalent to both the employer and employee share of FICA. Household employers must withhold and pay taxes for any household employee earning over $1,700 annually.
Chapter 11
This document discusses key financial statements including the income statement, statement of stockholders' equity, and related accounting concepts. It provides examples of income statements and explains how they are used to report revenues, expenses, gains/losses, income taxes, discontinued operations, and earnings per share. It also discusses the statement of stockholders' equity, retained earnings, comprehensive income, and the responsibilities of management and auditors for financial reporting.
2011 Tax Tips from O'Sullivan Creel
This document summarizes key points from a presentation on 2010 tax season updates. It discusses tax law changes from the 2010 Tax Relief Act including extended tax cuts and new benefits. It outlines things to watch out for such as proper documentation for deductions. It also reminds taxpayers about reporting foreign bank accounts, avoiding tax scams, and getting assistance from the Taxpayer Advocate if needed.
Chapter 13
The document discusses and compares various forms of doing business from a tax perspective, including sole proprietorships, partnerships, S corporations, and C corporations. It covers topics such as income taxation, loss allocation, capital gains and losses, fringe benefits, and the sale of ownership interests. The limited liability company is described as a hybrid form that combines partnership tax treatment with corporate limited liability for owners.
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A comprehensive guide to company income tax of Singapore for small businesses. Tax exceptions, time frames and Singapore taxation rules.
ACCT321 Chapter 05
This chapter discusses gross income and exclusions. It defines gross income for tax purposes and explains when taxpayers recognize income. It discusses the various sources of income, including income from services, property, annuities, and other sources. It also covers the major exclusion provisions that allow taxpayers to exclude or defer certain types of income from gross income, such as municipal bond interest, home sale gains up to $250,000, education-related exclusions, and foreign earned income up to $97,600.
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Representation techniques july 16, 2014
This document discusses various tax representation techniques. It begins by outlining the typical audit process, noting that audits are usually office or field audits and provide tips for cooperating with audits. It then discusses options for appealing an auditor's findings like fast track settlements, which use mediators to resolve cases in around 60 days. The document also covers collection issues like different collection tiers, working with revenue officers, tax liens, levies, and collection due process hearings which allow taxpayer challenges to liens or levies.
Ppt ch 20
The document discusses different types of business entities that could be formed for a new catering business, including corporations, partnerships, and limited liability companies. It recommends that the sisters form an S corporation or LLC to obtain limited liability protection while also benefitting from the tax advantages of a pass-through entity that allows losses to offset their personal income. The chapter covers topics like corporate versus individual tax rules, deductions, and the dividends received deduction.
Ppt ch 19
SEP plans allow employers to make deductible contributions to traditional IRAs established for each eligible employee; contributions are discretionary but must be based on a written allocation formula and cannot exceed a certain percentage of compensation for each employee; SEP plans provide an easy way for small businesses to offer retirement benefits to employees.
Ppt ch 18
The document discusses accounting periods and methods for partnerships and S corporations. It states that a partnership's tax year must end on the tax year of the majority interest partners, or if no majority, the principal partners. If there is no majority or principal partners, the tax year that results in the least aggregate deferral of income is used. Exceptions allow other fiscal year ends if valid business purposes or section 444 elections are met. The document also discusses short tax years, accounting methods, and provisions that mitigate the effects of an arbitrary accounting period.
Ppt ch 17
Hazel Brown owns an arts and crafts store. In 2012, she is planning to sell the store equipment she purchased in 2009 for $450,000 and has since depreciated.
- If she sells the equipment for $128,000, she will have a $53,040 gain. This full amount will be treated as ordinary income under §1245 recapture rules rather than potential §1231 capital gain, since the gain is less than her total depreciation of $375,040.
- If she sells the equipment for more than its original $450,000 cost, the portion of gain up to her $375,040 in total depreciation would be ordinary income under §12
Ppt ch 16
Maurice inherited $500,000 and invested it in various assets on the advice of a financial advisor. He is now considering selling some investments and moving money between bonds. The summary provides an overview of the tax treatment of capital gains and losses, including the classification of different assets as capital or ordinary assets, what qualifies as a "sale or exchange," and how gains or losses from various transactions are treated for tax purposes. It also notes that long-term capital gains may be taxed at a lower rate than ordinary gains.
Ppt ch 14
Alice owns a house that she inherited from her mother 7 months ago. She is considering selling the house to her nephew Dan for $275,000 and thinks she will have no gain or loss. As Alice's tax advisor, you need information to determine the tax consequences, such as whether Alice received the house as a gift or inheritance, the basis of the property, and whether it has been her primary residence. You will also need to advise Alice on the tax consequences of selling her car that she has owned for 4 months, as well as transactions involving the sale of stock at a loss and subsequent repurchase.
Ppt ch 13
The document discusses several tax credits available to individuals and businesses, including:
1) Education tax credits that can help offset tuition and other education expenses.
2) The research and experimentation tax credit that incentives private sector investment in research.
3) Tax credits for rehabilitation expenditures, hiring targeted groups of employees, and other activities.
Ppt ch 12
Bob and Carol paid different amounts of federal income tax even though they had identical incomes, deductions, and investments. Carol paid $15,000 more than Bob due to an oversight in the treatment of interest from private activity bonds they both owned. These bonds were issued in 2010 and interest from such bonds is not a tax preference item for the alternative minimum tax in that year. After reviewing the returns, Adam determined Carol was eligible for a $15,000 refund due to an error on her Form 6251 in treating the bond interest as a tax preference.
P pt ch 10
The document discusses itemized deductions for individuals, including medical expenses, taxes, interest expenses, and qualified residence interest. It provides examples to illustrate how these deductions are calculated and applied. It also summarizes how these deductions would apply to the specific scenario of John and Susan Williamson purchasing their first home, as presented in an earlier example.
Ppt ch 09
Morgan has accepted a new sales job that requires travel and some entertainment expenses. She will work out of her apartment and be reimbursed for some travel expenses. Some of Morgan's expenses may be deductible, including transportation between client sites, home office expenses if the office space is exclusively used for work, and moving expenses if she meets certain tests. However, commuting costs and some education or entertainment expenses would not be deductible.
P pt ch 08
Dr. Payne correctly calculated the depreciation expense for his dental practice assets using MACRS depreciation rates. He will also be able to claim depreciation deductions for the rental properties he converted his original residence and purchased condo into, using the fair market value of the residence as its basis since it was previously used for personal purposes. The document provides an overview of depreciation, amortization, and depletion deductions for business and rental property assets, and examples and rules for calculating MACRS depreciation using conventions like half-year and mid-quarter.
P pt ch 07
Martha experienced significant financial losses in the current year. She loaned a friend money to start a business that failed, resulting in a bad debt. She also lost money investing in a pharmaceutical company that declared bankruptcy. Additionally, her sole proprietorship bookstore experienced losses due to increased competition. Martha is hoping that tax law provisions related to deductions and losses can provide some relief.
P pt ch 06
Dr. Payne has incorrectly calculated some of the business expenses deductible on Schedule C of his tax return. Specifically, the contributions to political campaigns are not deductible, and hobby losses are only deductible up to the amount of hobby income. Dr. Payne should re-examine the expenses from his dental practice to ensure they meet the requirements of being ordinary, necessary, and substantiated to be deductible as trade or business expenses.
P pt ch 05
Paul received a $1,500 bonus from his summer internship employer that must be included in his gross income as it was compensation for services. His $400 monthly stipend from his graduate assistantship teaching accounting must also be included in gross income. However, the $6,000 tuition waiver can be excluded. Most of the damages from his accident settlement can be excluded from income as compensation for personal physical injuries, except the punitive damages which are taxable.
P pt ch 04
Dr. Cliff Payne, a dentist, opened a sole proprietorship dental practice at the beginning of the year with a December 31 year-end. He contracted to have a building constructed for his medical practice and used extra money to purchase stock. The document discusses the calculation of gross income for Dr. Payne's dental practice and whether he correctly calculated it as the $385,000 billed to patients. It then provides an overview of the concepts of gross income, accounting periods and methods, income sources including dividends and partnerships, and other inclusions like imputed interest.
P pt ch 03
Polly supports her unemployed husband Nick, stepdaughter Paige, and family friend Maude who lived with Polly. Paige works part-time but trains for a college scholarship. Nick left in March. Polly sold her wedding rings for $8,000. Polly may be able to claim dependency exemptions for Paige and Maude depending on whether they meet the tests for qualifying child, qualifying relative, gross income, support and other rules. Polly should review her tax situation considering these dependency exemption rules.
P pt ch 02
This document provides an overview of the statutory and administrative sources of US tax law, as well as the federal judicial system for tax disputes. It discusses the Internal Revenue Code, Treasury regulations, revenue rulings, revenue procedures, letter rulings, and other administrative pronouncements. It also describes the four courts that have original jurisdiction over tax cases and their roles, as well as the appeals process. Precedent and citations for Tax Court, District Court, Court of Appeals, and Supreme Court decisions are covered.
P pt ch 01
The document provides an overview of US taxation including:
1) It describes different types of taxes such as income taxes, property taxes, employment taxes, and gift/estate taxes.
2) It discusses key concepts related to taxation including tax bases, tax rates, tax structures, and criteria for evaluating tax systems.
3) It provides examples and explanations of how different taxes could apply to a fictional married couple described in the introductory scenario.
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Syllabus
Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
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Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
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