摘要: A type of depreciation-recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital-gains rate (or less in some cases). [阅读全文:]
摘要: An moving expense deduction related to the costs of a taxpayer's relocation. Transportation and storage costs include the cost of moving and storing the taxpayer's possessions.
The type of pr[阅读全文:]
摘要: Any kind of tax that is levied on the transfer of official documents or other property. Transfer tax is paid by the seller of the property. Gift and estate taxes are both transfer taxes.
Trans[阅读全文:]
摘要:
The stipulation that, if a life insurance policy (or any interest in that policy) is transferred for something of value (money, property, etc.), a portion of the death benefit is subject to be taxe[阅读全文:]
摘要: A business expense incurred by an employee or self-employed taxpayer while away from home in a travel status.
These expenses may only be claimed if the transportation expenses are direct[阅读全文:]
摘要: Business expenses incurred while an individual is away from home. These include meals, lodging, and transportation expenses.
You may only claim expenses directly related to business purp[阅读全文:]
摘要: An investment (usually a municipal bond) featuring interest payments that are exempt from taxes at the municipal, state and federal levels. Also known as "triple tax-exempt".
Municipal[阅读全文:]
摘要: A specific type of multi-year lease which does not pass on ownership rights of the asset to the lessee. A true lease is an arrangement where the lessor (the person granting the lease) bears both the r[阅读全文:]
摘要: A legal entity that acts as fiduciary, agent or trustee on behalf of a person or business entity for the purpose of administration, management and the eventual transfer of assets to a beneficial party[阅读全文:]
摘要: A basis used for depreciation purposes. Unadjusted basis uses the original cost of property or equipment without regard to salvage value.
This method of calculating depreciation is used [阅读全文:]