Detail Act 2 for Business Tax Incentives   Oleh:  Sayuk, Douglas M. ; Fricke, Matthew H. ; Dugger, Shamen R. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 211 no. 3 (Mar. 2011), page 28-32. Topik: Tax Incentives; Relief Provisions; Valuation; Federal Legislation Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The Small Business Jobs Act and 2010 Tax Relief Act each enhanced and/or extended significant tax benefits for businesses, especially those that can combine certain provisions. These include an extension of the research credit, longer carryback of the general business credit arising in 2010 for eligible small businesses, and several measures for enhanced expensing and depreciation of business property. However, how these provisions are applied and their amount of benefit depend on the tax status of the business. For example, a loss company with a valuation allowance may benefit little from bonus depreciation and higher IRC § 179 expensing limits. A profitable company with NOL carryforwards and a valuation allowance can benefit in lower regular income tax and alternative minimum tax, and a profitable company without a valuation allowance will realize the greatest cash flow benefit from accelerating depreciation under the acts' provisions and carrying back general business credits, including the research credit. Companies that claim the research credit should maintain adequate documentation to support the claim. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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