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  2. How Do I Pay My Estimated Taxes? - AOL

    www.aol.com/finance/pay-estimated-taxes...

    You would also satisfy the safe harbor provisions if you paid $9,000 in estimated taxes this year and your current tax liability is no more than $10,000, since $9,000 is equal to 90% of $10,000.

  3. This 'rule of thumb' shows who needs to make a third-quarter ...

    www.aol.com/news/irs-rule-thumb-shows-needs...

    The safe harbor rules say you can avoid IRS penalties by paying at least 90% of your 2024 tax liability or 100% of 2023 taxes, whichever is smaller. You must meet these thresholds throughout the year.

  4. This IRS Change Could Cost You: What You Should Know - AOL

    www.aol.com/irs-change-could-cost-know-120104673...

    The way to avoid the underpayment penalty is to stay within the “safe harborrules outlined above by the IRS. ... 100% of your prior year’s taxes or 90% of what you will ultimately owe in ...

  5. Internal Revenue Code section 1031 - Wikipedia

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

    Finally, in Revenue Procedure 2008-16 the IRS has clearly defined what is acceptable. This revenue procedure creates a safe harbor for taxpayers wishing to use Section 1031 with properties that follow a simple set of rules: For a minimum of two years prior to, and after the exchange:

  6. Internal Revenue Code section 409A - Wikipedia

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

    The code provided a way for companies to achieve a safe-harbor valuation. A safe-harbor valuation is one where the IRS must accept the valuation as valid unless the IRS can demonstrate that the valuation is "grossly unreasonable". [12] [13] The code provides three possible ways for companies to achieve a safe-harbor valuation of their common ...

  7. Tax Equity and Fiscal Responsibility Act of 1982 - Wikipedia

    en.wikipedia.org/wiki/Tax_Equity_and_Fiscal...

    It is also called a TEFRA waiver because it was passed as a provision of the Tax Equity and Fiscal Responsibility Act of 1982. The Office of Tax Analysis of the United States Department of the Treasury summarized the tax changes as follows: [3] repealed scheduled increases in accelerated depreciation deductions; tightened safe harbor leasing rules

  8. Forward-looking statement - Wikipedia

    en.wikipedia.org/wiki/Forward-looking_statement

    In United States business law, a forward-looking statement or safe harbor statement is a statement that cannot sustain itself as merely a historical fact. A forward-looking statement predicts, projects, or uses future events as expectations or possibilities. These statements can often be misleading, as they can be mistaken for factual ...

  9. This Is Your Last Chance to Avoid a Tax Penalty for 2013 - AOL

    www.aol.com/2013/12/13/tax-penalty-2013...

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