Lockett, Robert, and Joseph had still not agreed upon initial capital contributions or their percentage interests in Mariposa.
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Memo 2011-147, holding that the purported loans were in fact capital contributions.
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Instead, the Service maintained, the advances made from Ramig to ShoeS4Work represented capital contributions that could only generate a capital loss upon liquidation.
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As part of the minority sale, per the term sheet, investors will not be required to make any capital contributions for the 6 years (in other words, no cash calls).
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But a 501c3 charity can take tax-deductible contributions and raise capital by issuing tax-exempt bonds, two advantages 501c4s don't enjoy.
The second group includes investment and savings incentives such as low rates for capital gains and preferences for contributions to retirement accounts.
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Each of our new profile pages ( Bill Gates, Oprah Winfrey, Mark Zuckerberg) combine hand-gathered information (such as the net worth and biographical information of the Forbes 400) with public and semi-public feeds such as news (from trusted sources such as the NYT, the Wall Street Journal and regional papers), photos from Daylife and Getty, board memberships (from Capital IQ) and political contributions (from the Federal Elections Commission).
Section 206 provides a juicy capital-gains tax exemption for contributions of property for conservation, meaning wealthy environmentalists with extra acreage will be able to take a tax deduction for the appreciated property and have the environmental organization preserve it, adding to the value of the primary property.
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As more and more people get sidelined in our economy and lose their social capital, our communities are losing their potential contributions.
Does it matter that FMQs rarely leads to contributions that make headlines, make great political capital, land punches, create trouble, make and break political careers, stop you in your tracks?
Their proposals to promote more private-sector jobs for the poor by cutting employers' national insurance contributions and shifting the burden of taxation on to capital-intensive activities from labour-intensive ones merit further consideration.
The emigrants' technical and business skills, commercial relationships, and financial capital can all be harnessed to make long-distance economic contributions through foreign direct investment, venture funding, financial investments, and commercial and educational exchanges.
Instead, the reorganization was structured as a sale that excluded private capital and that preserved a very large flow of union and environmental contributions.
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The "Buffett Rule" would not tax the vast majority of his shielded income, including either his unrealized capital gains, which are currently taxed at zero percent, or charitable contributions, which are tax deductible.
Elsewhere, capital projects will be delayed, but schools' biggest costs, salaries and pension contributions, tend to keep track with those on offer in the state sector, which have risen a lot since the 1990s.
One of the most important contributions the Austrians bring to the table is their emphasis on the fact that capital goods are heterogeneous.
Earlier this year, Lerner notified Paige Capital that all funds would be redeemed on October 31, the three-year anniversary of the original contributions, when a contractual lock-up expires.
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At the heart of these funds' appeal is one of the tax code's best breaks, for people who want to donate: Givers get a full deduction for contributions of assets held for more than a year that have increased in value, while skipping capital-gains tax.
In the normal course of events, profits on your contributions would be taxed at full ordinary income rates when withdrawn, potentially turning your long-term capital gains into ordinary income.
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Deductible IRAs (with the same maximum contributions) are available to those with lower incomes or without any other pension. (Nondeductible tax-deferred IRAs are open to all but are not worth it, given the current low top 15% tax rate on long-term capital gains and dividends.) While you're at it, consider doubling up and making your 2004 IRA contributions in January, too.
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