In a few years, the bank will also need to go back to its shareholders to boost its ordinary capital resources, from which regular loans are drawn.
Circumventing the first taxable event and reclassifying ordinary income as capital gains would be improper.
Myopically, I wonder whether the star will pay ordinary income or capital gain on all that revenue?
Specifically, people who are able will find ways to move compensation from ordinary income to capital gains if the latter is taxed more favorably.
FORBES: Dear Congress, When You Jump Off the Cliff, Remember to Save the Dividend
Before Wednesday, he was largely unknown, mentioned in passing in one or two news reports as having sent an e-mail to Myers confirming that WorldCom's accounting for ordinary expenses as capital expenditures could not be justified.
In the normal course of events, profits on your contributions would be taxed at full ordinary income rates when withdrawn, potentially turning your long-term capital gains into ordinary income.
FORBES: Still Plenty Of Time And Good Reasons For Back Door Roth IRA
Either way, the assets grow tax-deferred and withdrawals are taxed as ordinary income, not capital gain.
What is ordinary and what is capital is not always obvious.
FORBES: Whistleblower Fingers Tax Tricks At Private Equity Firms
Venture capitalists and hedge fund and private equity managers are fretting about measures that would tax their take of an investments profits--known as "carried interest"--as ordinary income rather than capital gains.
Should these profits be taxed as capital gains, ordinary income, or some of each?
FORBES: Carlyle Group, Bain Capital, And The Tax Treatment Of 'The Carry'
It suggests one reduced tax rate applied to all types of income, not distinguishing between ordinary and long-term capital gains.
Harvesting your losses is most beneficial when you can write long-term losses off against either short-term capital gains or ordinary income.
WSJ: The Intelligent Investor: The Hazards of Tax-Loss Harvesting
If you use business assets as part of your barter, you may have capital gains, ordinary gains and depreciation recapture to report.
This lady dissipated her capital not in ordinary business reverses but through dozens of transactions, some simply foolish, many involving pedestrian fraud against her.
Depreciation deductions can convert ordinary income from rent into capital gains.
Securities Lawsuit Recoveries: Capital Gain or Ordinary Income?
Capital Gains, Ordinary Income and Shades of Gray.
FORBES: Whistleblower Fingers Tax Tricks At Private Equity Firms
R. 8 raised all of the taxes that negatively impact economic growth (the top rates on ordinary income, dividends, capital gains, and inheritances), while capping those that have little or no effect on the rate of GDP expansion.
In many cases for inventors and flow through entities, IP can produce capital gain rather than ordinary income.
FORBES: Legal Offshore Tax Planning? Yes, it Sounds Discriminatory
Gone are the questions for shareholders about which gains could be taxed as capital gain rather than ordinary income.
FORBES: Tax Increases? Why Facebook's Billion Dollar Income isn't Taxed (at all) by IRS
Tax nerds were whirring away with programs over which gains could be taxed as capital gain rather than ordinary income.
On the other hand, you should accelerate ordinary income or short-term capital gains into 1999, because these will be subject to the lower AMT rate.
The advantage to this strategy: Lewis would convert ordinary income into lower-taxed capital gain, and he would participate in continued price appreciation in the stock.
The tactic changes fees taxed at ordinary income rates into more favorably taxed capital gains.
FORBES: New York AG's Private Equity Investigation: Money Grab or Shameless Politics?
It would tax capital gains and dividends at ordinary income rates and eliminate most deductions, credits, and exclusions.
The city is the essence of planned and ordinary ever since being named as the capital in 1908.
BBC: SPORT | Rugby Union | Rugby World Cup | Venues Guide | City guide: Canberra
That means we will probably need to keep the capital gains (vs. ordinary income) rate for hedge fund managers and private equity people.
FORBES: How Do You Fix the Hollowing Out of America's Middle Class?
Tax all capital gains and dividends at ordinary rates.
FORBES: Days Before Sequester, Bowles and Simpson Offer A Second Plan For Fiscal Sustainability
应用推荐