Sale or exchange of principal residence
Article Abstract:
Capital gains from the sale of a principal residence generally may be excluded in amounts up to $250,000. In certain circumstances, this figure can change. Also, the IRS has issued guidance to help taxpayers determine what constitutes a "principal residence" for the purposes of this exclusion.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
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Monetization strategies in corporate spin-offs
Article Abstract:
When corporations spin off subsidiaries in tax-free transactions they often engage in "monetization" to retain some of the subsidiaries' value. The tax consequences of monetization techniques in this context are considered. Tax issues surrounding debt and equity issuances are examined.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
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Coordination of tax incentives associated with compliance and the Americans with Disabilities Act
Article Abstract:
There are several tax incentives available to existing small businesses which must make changes to comply with the Americans with Disabilities Act or to new businesses to help in funding compliance with the Act. These incentives and their standards of applicability are reviewed.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2003
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