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The remainder of any gain realized is considered long-term capital gain, provided the property was held over a year, and is taxed at a maximum rate of 15% for 2010-2012, and 20% for 2013 and thereafter. If Section 1245 or Section 1250 property is held one year or less, any gain on its sale or exchange is taxed as ordinary income.
Gains and losses under 1231 due to casualty or theft are set aside in what is often referred to as the fire-pot (tax). These gains and losses do not enter the hotchpot unless the gains exceed the losses. If the result is a gain, both the gain and loss enter the hotchpot and are calculated with any other 1231 gains and losses.
Gain or 'absolute gain' is defined as "The ratio of the radiation intensity in a given direction to the radiation intensity that would be produced if the power accepted by the antenna were isotropically radiated". [1] Usually this ratio is expressed in decibels with respect to an isotropic radiator (dBi).
A Cost Segregation study allows a taxpayer who owns real estate to reclassify certain assets as Section 1245 property with shorter useful lives for depreciation purposes, rather than the useful life for Section 1250 property. [3] Recent tax law changes under the Tax Cuts and Jobs Act of 2017 (TCJA) have given a boost to cost segregation. Bonus ...
A 1035 exchange is a tax-advantaged way to switch annuities, and it lets you transfer funds from your current annuity to a new one without facing immediate taxes on gains, explained Jeff Rose, CFP ...
Ruze's equation is an equation relating the gain of an antenna to the root mean square (RMS) of the antenna's random surface errors. The equation was originally developed for parabolic reflector antennas, and later extended to phased arrays.
In fact, the vast majority of us (70%) would prefer to lose 10 pounds than gain 100 friends. Perhaps even more surprising: 35% of Americans would rather lose 10 pounds than be debt free.
1. Choose Your Guilt-Free Days Carefully. Whether you’re on a weight loss journey or just trying to stay fit, you don’t need to avoid all the festive foods you love. But you also don’t need ...