What these salesmen don't say is that there are other ways to soften or forestall a capital gains hit: installment sales, exchange funds, Section 1031 exchanges or just leaving the asset in your estate.
One classic ploy is the Section 1031 exchange, in which you swap one piece of investment property, like an apartment building, for another and roll over your gain.
The 820 non-financial firms listed on the Tokyo Stock Exchange's first section, for instance, saw their revenues fall during the financial year that ended on March 31st by an average of 8.9% and their net profits decline by 63.6%.
It updates the Commodity Exchange Act (CEA) Section 2(c)(2)(D) Spot Commodities (Metals) and Section 2(c)(2)(E) Spot Forex.
The funding portal also must become a member of a national securities association that is registered under Section 15A of the Exchange Act.
This announcement contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934.
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Forward-Looking Statements This announcement contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934.
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Speed being the defining characteristic of Hikari Tsushin, it not surprisingly has made the fastest rise in history--within 12 years of being founded--to the first section of the Tokyo Stock Exchange.
This release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended.
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As local and international investors have fled Japan's stock market, some 40% of the 1, 500 companies that are the bluest chips of Japan (the first section of the Tokyo Stock Exchange) trade below breakup value (a price-to-book value of less than one).
Analysts reckon that at least 15 of the 119 construction firms listed on the first section of the Tokyo Stock Exchange are bust in all but name, as the value of their land holdings bought at the height of the bubble has plummeted and loans guaranteed to subsidiaries and property developers have turned sour.
National Australia Bank, 130 S. Ct. 2869 (2010), the Supreme Court significantly limited the extraterritorial scope of Section 10(b) of the Exchange Act.
The Securities and Exchange Commission (SEC) today adopted rules under Section 922 of the Dodd-Frank Act to create a whistleblower program that rewards individuals who provide the agency with tips that lead to successful enforcement actions.
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Section 10A(a) of the Exchange Act requires each audit to include procedures designed to provide reasonable assurance of detecting illegal acts that would have a direct and material effect on the determination of financial statement amounts.
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Title III of the JOBS Act adds new Section 3(h) to the Exchange Act which requires the SEC to exempt, conditionally or unconditionally, an intermediary operating a funding portal from the requirement to register with the SEC as a broker.
One of the most important provisions of Dodd-Frank to retail investors was Section 913, which required the Securities and Exchange Commission to consider a fiduciary duty for brokers.
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Section 17(e) of the Securities Exchange Act of 1934 (as amended by the Sarbanes-Oxley Act of 2002) requires every registered broker or dealer to annually file certain financial statements with the SEC that are certified by an audit firm that is also registered with the PCAOB.
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Last week the Securities and Exchange Commission eased stress among company boards by pushing back the Section 404 compliance deadline to June 2004 rather than by the end of this year.
The Order found that the NYSE violated Rule 603(a) of Regulation NMS and the record retention provisions of Section 17(a)(1) of the Securities Exchange Act and Rule 17a-1, and NYSE Euronext, which supplied the personnel responsible for these systems and compliance, caused the violations.
But the legal-proceedings section of the company's second-quarter report to the Securities and Exchange Commission makes sobering reading.
The bureaucrats' side was showcased at the U.S. Securities and Exchange Commission and Public Company Accounting Oversight Board roundtable hearing last week on Sarbanes-Oxley's section 404.
More information about these and other risks, uncertainties and assumptions that could affect our forward-looking statements can be found in section entitled "Risk Factors" included in our periodic reports filed with the Securities and Exchange Commission ("SEC"), including our Annual Report on Form 10-K for the year ended December 31, 2011, filed with the SEC on February 21, 2012.
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Schering-Plough responded in a "Frequently Asked Questions" section of its Web site, which was also filed with the U.S. Securities and Exchange Commission.
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