Federal Income Tax Treatment Of Capital Gains And Losses

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Federal Income Tax Treatment of Capital Gains and Losses

Author : United States. Department of the Treasury. Tax Advisory Staff of the Secretary
Publisher : Unknown
Page : 114 pages
File Size : 49,6 Mb
Release : 1951
Category : Capital gains tax
ISBN : IND:30000115859658

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Federal Income Tax Treatment of Capital Gains and Losses by United States. Department of the Treasury. Tax Advisory Staff of the Secretary Pdf

The Encyclopedia of Taxation & Tax Policy

Author : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 43,9 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527

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The Encyclopedia of Taxation & Tax Policy by Joseph J. Cordes,Robert D. Ebel,Jane Gravelle Pdf

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

International Evidence on the Effects of Having No Capital Gains Taxes

Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 36 pages
File Size : 50,6 Mb
Release : 2001
Category : Capital gains tax
ISBN : 9780889751897

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International Evidence on the Effects of Having No Capital Gains Taxes by Fraser Institute (Vancouver, B.C.) Pdf

The Labyrinth of Capital Gains Tax Policy

Author : Leonard E. Burman
Publisher : Brookings Institution Press
Page : 218 pages
File Size : 42,6 Mb
Release : 2010-12-01
Category : Business & Economics
ISBN : 0815714955

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The Labyrinth of Capital Gains Tax Policy by Leonard E. Burman Pdf

Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.

Tax Withholding and Estimated Tax

Author : Anonim
Publisher : Unknown
Page : 56 pages
File Size : 53,9 Mb
Release : 1995
Category : Tax revenue estimating
ISBN : MINN:30000005343094

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Tax Withholding and Estimated Tax by Anonim Pdf

Federal Tax Treatment of Capital Gains and Losses

Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 384 pages
File Size : 52,6 Mb
Release : 1984
Category : Capital gains tax
ISBN : STANFORD:36105111206780

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Federal Tax Treatment of Capital Gains and Losses by United States. Congress. House. Committee on Ways and Means Pdf

Capital Gains and the Federal Income Tax ...

Author : Thomas Sewall Adams
Publisher : Unknown
Page : 20 pages
File Size : 47,5 Mb
Release : 1931
Category : Electronic
ISBN : HARVARD:32044032227472

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Capital Gains and the Federal Income Tax ... by Thomas Sewall Adams Pdf

Federal Income Tax Treatment of Capital Gains and Losses

Author : United States. Department of the Treasury. Tax Advisory Staff of the Secretary
Publisher : Unknown
Page : 112 pages
File Size : 50,9 Mb
Release : 1951
Category : Capital gains tax
ISBN : UCAL:B5006048

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Federal Income Tax Treatment of Capital Gains and Losses by United States. Department of the Treasury. Tax Advisory Staff of the Secretary Pdf

Sommerfeld's Concepts of Taxation

Author : Silvia A. Madeo,Kenneth Edward Anderson,Betty Record Jackson
Publisher : Dryden Press
Page : 730 pages
File Size : 42,9 Mb
Release : 1994
Category : Business & Economics
ISBN : 0030068339

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Sommerfeld's Concepts of Taxation by Silvia A. Madeo,Kenneth Edward Anderson,Betty Record Jackson Pdf

Income Tax Treatment of Cooperatives: Handling of losses

Author : Donald A. Frederick
Publisher : Unknown
Page : 108 pages
File Size : 53,5 Mb
Release : 1993
Category : Agricultural industries
ISBN : WISC:89075314179

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Income Tax Treatment of Cooperatives: Handling of losses by Donald A. Frederick Pdf

Comprehensive Income Taxation

Author : Joseph A. Pechman
Publisher : Brookings Institution Press
Page : 311 pages
File Size : 47,6 Mb
Release : 1977
Category : Income tax
ISBN : 0815769822

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Comprehensive Income Taxation by Joseph A. Pechman Pdf

Background papers of a conference held in Brookings on December 10 and 11, 1976; a summary of the conference discussions; and an appendix that measure the comprehensive income tax base and illustrates the extent to which tax rates could be reduced without reducing the revenue yield. Issues include: the economic definition of income; personal deductions; employee benefits and transfer payments; capital gains and losses; homeowner preferences; the tax treatment of the family; and the definition of taxable business income.

Basic Federal Income Taxation

Author : William D. Andrews,Peter J. Wiedenbeck
Publisher : Aspen Publishing
Page : 1150 pages
File Size : 50,6 Mb
Release : 2024-02-07
Category : Law
ISBN : 9781543821789

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Basic Federal Income Taxation by William D. Andrews,Peter J. Wiedenbeck Pdf

This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.

U.S. Tax Guide for Aliens

Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 54,6 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827

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U.S. Tax Guide for Aliens by Anonim Pdf