That is because you get an income tax deduction for the fair market value of property you give to charity and you are subject to gift tax on the fair market value of property that you give to a relative.
FORBES: Is Art Advisory Panel Giving Taxpayers A Fair Shake ?
In the section called Aglaea, for the goddess of beauty, the author champions the essential, intrinsic value of art a subject he addresses with passion.
And Adam McNichol - one of the few teaching this subject who has a computer science degree - told us the whole education system needed to change, so that the value of the subject was recognised.
If categorized as a hurricane, residential policyholders would be subject to deductibles based on a percentage of property value instead of fixed rates.
FORBES: The Next Big Superstorm Sandy Story: Are We Really in Good Hands?
The answer is that the trust fund is populated with special non-marketable securities whose value is not subject to the vicissitudes of the market.
He said it was a fashionable subject but doubted that renewables had proved to be of economic value.
The build-up in value of a whole life policy is not subject to current taxation.
FORBES: 1099s From Insurance Companies - Don't Ignore But Don't Take At Face Value Either
Labeling something as best practices is not a substitute for wisdom, discernment, discretion, subject matter expertise, intellect, creativity or any of the other qualities I value in an advisor.
If shares of stock used as compensation have an ascertainable value, they are immediately subject to income and payroll taxes.
As Washington prepares to revisit the subject of health-care reform, perhaps some fresh experience from Middle America would be of value.
Instruments show there has been some warming of the Earth's surface since 1979, but the actual value is subject to large errors.
BBC: NEWS | Special Reports | 629 | 629 | Climate scepticism: The top 10
Transfers of property in exchange for nothing (or less than full value) are subject to federal gift tax if they exceed the annual exclusion.
FORBES: The Zimmerman Defense Fund, Donations and Taxes: Sorting It All Out
Also, implementing the FairTax would immediately increase the market value of all existing housing units, because newly constructed units would be subject to the tax.
FORBES: Why Do The Economic Proposals Of Perry, Romney And Cain Terrify Liberals?
For example, CMS explains when meals are subject to disclosure, who is included in the meal, and how to allocate the value of the meal among the appropriate individuals.
It seems like a short time ago that Oakland A's general manager Billy Beane, subject of the best-selling book Moneyball, first employed a new school of analysis that placed added value on statistics like on-base percentage while devaluing more traditional numbers like batting average and stolen bases.
Keep in mind that municipal securities are subject to a number of risks including, but not limited to: Interest Rate Risk, the risk that the market value of fixed-income securities may fluctuate when interest rates change, and Prepayment Risk, the risk that the issuers of individual securities may prepay them at a time when interest rates have declined.
FORBES: Put Intermediate Muni Funds In Your Portfolio's Rotation
应用推荐