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Taxes Study

カード 35枚 作成者: JS star (作成日: 2013/11/29)

  • Section 162(g): subject

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公開範囲:

公開

言語:

  • カード表 : 英語
  • カード裏 : 英語
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  • 1

    Section 162(g): subject

    補足(例文と訳など)

    答え

    • Treble damages payments under the antitrust laws

    解説

  • 2

    Section 162(g): tax treatment rule

    補足(例文と訳など)

    答え

    • no deduction allowed for 2/3 of any amount paid or incurred, deduct 1/3 of damages, punitive portion disallowed - more like a fine or penalty, codification of claim of right doctrine

    解説

  • 3

    Section 162(g): conditions for application

    補足(例文と訳など)

    答え

    • 1. there must be a criminal proceeding, 2. there must be either a conviction or a guilty plea or a plea of nolo contendere to a violation of the antitrust laws

    解説

  • 4

    Section 162(f): subject

    補足(例文と訳など)

    答え

    • fines and penalties

    解説

  • 5

    Section 162(f): tax treatment rule

    補足(例文と訳など)

    答え

    • no deduction allowed for any fine or similar penalty paid to a government for the violation of any law

    解説

  • 6

    Section 162(f): conditions for application

    補足(例文と訳など)

    答え

    • 1. the payment is for a fine or similar payment, 2. made to any government, 3. for the violation of any law

    解説

  • 7

    Section 84: subject

    補足(例文と訳など)

    答え

    • Transfer of appreciated property to political organizations, closes loophole of 162€

    解説

  • 8

    Section 84: tax treatment rule

    補足(例文と訳など)

    答え

    • creates a constructive sale of the donated property to the transferor with the "amount realized" equal to the FMV of the property at the time of transfer., treated as having sold the property to the political organization on the date of transfer, transferor must recognize gain - 84, donation of property is non deductible under 162€

    解説

  • 9

    Section 84: conditions for application

    補足(例文と訳など)

    答え

    • 1. property must be transferred to a political organization, 2. the FMV of the transferred property must exceed the adjusted basis of the property

    解説

  • 10

    Section 276: subject

    補足(例文と訳など)

    答え

    • Certain indirect contributions to political parties, closes loophole of 162€

    解説

  • 11

    Section 276: tax treatment rule

    補足(例文と訳など)

    答え

    • disallows the section 162 deduction, same function as 271 (disallows bad debt deduction to a political party)

    解説

  • 12

    Section 276: conditions for application

    補足(例文と訳など)

    答え

    • 1. there must be either:advertising in a publication of a political party or , an admission fee to any dinner or program of a political party or , an admission fee to an inaugural ball or similar event 2. the proceeds of such fees or admissions must go to a political party of political candidate

    解説

  • 13

    Section 271: subject

    補足(例文と訳など)

    答え

    • Debts owed by political parties, etc., closes loophole of 162€

    解説

  • 14

    Section 271: tax treatment rule

    補足(例文と訳など)

    答え

    • disallows both a bad debt deduction under section 166 and a worthless security deduction under 165(g) owed by a political party

    解説

  • 15

    Section 271: conditions for application

    補足(例文と訳など)

    答え

    • 1. there must be indebtedness, 2. the indebtedness must be to a "political party", 3. the indebtedness must be "worthless"

    解説

  • 16

    Section 271: parenthetical

    補足(例文と訳など)

    答え

    • exempts banks as defined in section 581 from the limitation (disallowance of bad debt deduction for political parties)

    解説

  • 17

    3 loopholes of 162(e)

    補足(例文と訳など)

    答え

    • 1. Lend money to political campaigns and take a bad debt deduction under section 166, 2. Campaign organization sponsor a social gathering - Payments deducted as advertising and public relations expenses, 3. Taxpayer donate substantially appreciated assets to a political campaign, which could then sell them for cash

    解説

  • 18

    Section 264: subject

    補足(例文と訳など)

    答え

    • Certain amounts paid in connection with insurance contracts, (Life insurance premiums)

    解説

  • 19

    Section 264: tax treatment rule

    補足(例文と訳など)

    答え

    • disallows deduction for premiums paid on any life insurance contract on the life of any person connected with the taxpayer's trade or business when the taxpayer is directly or indirectly a beneficiary under such policy

    解説

  • 20

    Section 264: conditions for application

    補足(例文と訳など)

    答え

    • (disallowance of deduction on life insurance premiums), 1. payment is for life insurance premiums, 2. the payor is directly or indirectly the beneficiary

    解説

  • 21

    Section 265: subject

    補足(例文と訳など)

    答え

    • Expenses and Interest relating to tax-exempt income, (a)(1): Expenses to produce tax exempt income

    解説

  • 22

    Section 265(a)(1): tax treatment rule

    補足(例文と訳など)

    答え

    • disallows any deduction for expenses incurred to produce tax-exempt income

    解説

  • 23

    Section 265(a)(1): conditions for application

    補足(例文と訳など)

    答え

    • (disallowance of deduction for expenses incurred to produce tax-exempt income), 1. the expense is allowable as a deduction without section 265, 2. the expense can be related to the production of an inflow that is excluded from gross income

    解説

  • 24

    Section 174: subject

    補足(例文と訳など)

    答え

    • Research and experimental expenditures

    解説

  • 25

    Section 174: what are research and experimental expenditures?

    補足(例文と訳など)

    答え

    • 1. costs incidental to development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property and the improvement of already existing property of the type mentioned, 2. expenses in connection with the acquisition or improvement of land or depreciable property are NOT R&E expenses

    解説

  • 26

    Section 174: tax treatment rule

    補足(例文と訳など)

    答え

    • at the taxpayer's election, R&E expenses paid or incurred with a trade or business either are, deducted currently [174(a)], or deferred and amortized over 60 months or more [174(b)]

    解説

  • 27

    Section 280B: subject

    補足(例文と訳など)

    答え

    • Demolition of structures

    解説

  • 28

    Section 280B: tax treatment rule

    補足(例文と訳など)

    答え

    • deduction disallowed to the owner or lessee of the structure for:, 1. any amount expended for such demolition, 2. any loss sustained on account of such demolition, instead added to the basis of the land as a capital expenditure

    解説

  • 29

    Section 1091: subject

    補足(例文と訳など)

    答え

    • Loss from wash sales of stock or securities.

    解説

  • 30

    Section 1091: tax treatment rule

    補足(例文と訳など)

    答え

    • loss is disallowed basis of the newly acquired stock is increased by the amount of the unrecognized loss

    解説

  • 31

    Section 1091: conditions for application

    補足(例文と訳など)

    答え

    • (loss is disallowed), 1. there must be sale or other disposition of stock or securities, 2. the seller must acquire substantially identical stock or securities within 30 days before or after the date of such sale or exchange

    解説

  • 32

    Section 195: subject

    補足(例文と訳など)

    答え

    • start up expenditures

    解説

  • 33

    Section 195: tax treatment rule

    補足(例文と訳など)

    答え

    • no deduction shall be allowed for start up expenditures

    解説

  • 34

    Start up expenditure: definition

    補足(例文と訳など)

    答え

    • any amount: , a. paid or incurred in connection with:

    解説

  • 35

    Child & Dependent Care Credit

    補足(例文と訳など)

    答え

    • A credit is allowed to recapture a portion of the amount incurred for caring for a Qualified Child or other Qualified Dependent in order to allow the taxpayer to work.

    解説

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