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  2. Cost basis - Wikipedia

    en.wikipedia.org/wiki/Cost_basis

    Basis (or cost basis), as used in United States tax law, is the original cost of property, adjusted for factors such as depreciation. When a property is sold, the taxpayer pays/(saves) taxes on a capital gain /(loss) that equals the amount realized on the sale minus the sold property's basis.

  3. Bankruptcy Abuse Prevention and Consumer Protection Act

    en.wikipedia.org/wiki/Bankruptcy_Abuse...

    The study found that "about half" of bankruptcy filers in the year 2001 cited out-of-pocket medical bills in excess of $10,000 as a major contributor to bankruptcy (the average bankruptcy filer in this study was a 41-year-old woman with a median income of $25,000, slightly below the personal income average for that year).

  4. Debt restructuring - Wikipedia

    en.wikipedia.org/wiki/Debt_restructuring

    In the United States, small business bankruptcy filings cost at least $50,000 in legal and court fees, and filing costs in excess of $100,000 are common. By some measures, only 20% of firms survive Chapter 11 bankruptcy filings. [2] Historically, debt restructuring has been the province of large corporations with financial wherewithal.

  5. What Is Cost Basis and How Is It Calculated? - AOL

    www.aol.com/news/cost-basis-calculated-183726041...

    The cost basis of an asset is important to you for two primary reasons – tax planning and investment planning. These two reasons are related because only with the proper investment planning can ...

  6. Bankruptcy in the United States - Wikipedia

    en.wikipedia.org/wiki/Bankruptcy_in_the_United...

    Originally, bankruptcy in the United States, as nearly all matters directly concerning individual citizens, was a subject of state law. However, there were several short-lived federal bankruptcy laws before the Act of 1898: the Bankruptcy Act of 1800, [3] which was repealed in 1803; the Act of 1841, [4] which was repealed in 1843; and the Act of 1867, [5] which was amended in 1874 [6] and ...

  7. Bankruptcy vs. default: Which route is best for you? - AOL

    www.aol.com/finance/bankruptcy-vs-default-route...

    This type of bankruptcy will stay on your credit report for 10 years. “When you file for Chapter 7 bankruptcy, it’s known as a fresh start. You can discharge all your unsecured debts so that ...

  8. Student loans and bankruptcy: What you need to know - AOL

    www.aol.com/finance/student-loans-bankruptcy...

    Decide if you will file for Chapter 7 or Chapter 13 bankruptcy. You’ll need to choose between Chapter 7 or Chapter 13 bankruptcy, which have different rules regarding which assets you keep and ...

  9. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    Large public accounting firms perform thousands of audits annually. Ultimately they will find unmodified reports on financial statements that could appear to be misleading. If CPAs fail to modify the audit report on financial statements that are materially misstated, investors and firm creditors may experience substantial losses.