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A UCC-1 financing statement (an abbreviation for Uniform Commercial Code-1) is a United States legal form that a creditor files to give notice that it has or may have an interest in the personal property of a debtor (a person who owes a debt to the creditor as typically specified in the agreement creating the debt).
Personal property tax is calculated based on what you owned on Jan. 1 of a given year. That means that if you bought a car or moved to Missouri with your car on Jan. 2 or later, you won’t have ...
Personal property is a standard coverage on a homeowners insurance policy. It covers belongings like furniture and clothing, paying up to a certain limit if they are stolen or damaged by a covered ...
Dec. 15—Bernalillo County business owners can start filing their business personal property forms, which are due Feb. 29. There's a 5% penalty for anyone who files after the last day of February.
Accountants distinguish personal property from real property because personal property can be depreciated faster than improvements (while land is not depreciable at all). It is an owner's right to get tax benefits for chattel, and there are businesses that specialize in appraising personal property, or chattel.
The "uniform capitalization rules" or UNICAP rules were essentially a codification of the result of case of Commissioner v.Idaho Power Co., 418 U.S. 1 (1974) The UNICAP rules require a taxpayer to capitalize all direct and indirect costs that they incur in the production of real or tangible personal property that are allocable to that property.
However, most personal property items do not have a formal document of title. For such items, possession is the simplest indication of title, unless the circumstances give rise to suspicion about the possessor's ownership of the item. Proof of legal acquisition, such as a bill of sale or purchase receipt, is contributory.
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