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  2. How To Deduct Stock Losses From Your Tax Bill - AOL

    www.aol.com/deduct-stock-losses-tax-bill...

    No, stock losses are not 100% deductible but you can deduct up to $3,000 of that loss against either your salary income or interest income. Caitlyn Moorhead contributed to the reporting of this ...

  3. Dividends received deduction - Wikipedia

    en.wikipedia.org/wiki/Dividends_received_deduction

    In order to receive the tax benefit of a dividends received deduction, a corporate shareholder must hold all shares of the distributing corporation's stock for a period of more than 45 days. Per §246(c)(1)(A), a dividends received deduction is denied under §243 with respect to any share of stock that is held by the taxpayer for 45 days or less.

  4. How to deduct stock losses from your taxes - AOL

    www.aol.com/finance/deduct-stock-losses-taxes...

    And make sure to categorize your investments as short-term or long-term, so you can accurately report your gains and losses on your tax return. Bottom line. Deducting a stock loss from your tax ...

  5. Dividend tax - Wikipedia

    en.wikipedia.org/wiki/Dividend_tax

    This is widely criticized. Making dividends paid from taxed income tax-free and allowing companies to deduct capital losses (up to per-share taxed income) on share repurchase would be more consistent than lower tax rates on dividends, capital gains, and corporate income.".

  6. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction. It must be an 1) ordinary 2) and necessary 3) expense 4) that was paid or incurred during the taxable year 5) in carrying on 6) a trade or business activity. [2]

  7. Ordinary vs. Qualified Dividends: Which Makes Sense For You?

    www.aol.com/ordinary-dividends-vs-qualified...

    Dividends paid to investors by corporations come in two kinds – ordinary and qualified – and the difference has a large effect on the taxes that will be owed. Ordinary dividends are taxed as ...

  8. Net operating loss - Wikipedia

    en.wikipedia.org/wiki/Net_operating_loss

    Under U.S. Federal income tax law, a net operating loss (NOL) occurs when certain tax-deductible expenses exceed taxable revenues for a taxable year. [1] If a taxpayer is taxed during profitable periods without receiving any tax relief (e.g., a refund) during periods of NOLs, an unbalanced tax burden results. [2]

  9. Retained earnings - Wikipedia

    en.wikipedia.org/wiki/Retained_earnings

    Higher income taxpayers could "park" income inside a private company instead of being paid out as a dividend and then taxed at the individual rates. To remove this tax benefit, some jurisdictions impose an "undistributed profits tax" on retained earnings of private companies, usually at the highest individual marginal tax rate.

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