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Small Business Stock -No corporate investors can exclude up to 50 percent of the GAIN they realize on disposition of qualified small business stock issued after Aug. 10, 1993 and held for more than 5 years. Amount of gain eligible for the 50% exclusion is subject to per-issuer limits. In order to qualify for EXCLUSION, CORPORATION issuing the stock should be a C Corporation (though excluding certain investment corporations) and it should use at least 80 percent of its assets in active conduct of one or more qualified trade or businesses. Additionally, its gross assets can't exceed $50 million.
How the value of information received by decision maker How the value of information received by decision maker eventually begins to decline. This is, maybe, since additional i
methods of preparation of trial balance
Necessary things for Receivership If no power to appoint a receiver is given by the terms of issue, the trustee for the debenture holders, or a debenture holder acting on behal
If dividends per share are in surplus of earnings per share then a company must be making the dividend payment out of reserves. In other sense the net asset value of the business w
The intestate leaves one surviving spouse, but no child or children The surviving spouse is entitled to: 1. The personal and household effects of the deceased absolutely: "per
The managerial performance measure must be quantitative and the manner in which it is to be calculated should be specified. The managerial performance measure must ideally be linke
LIQUIDATION OF COMPANIES (a) Methods of Winding Up: A company may be wound up:By the court, Voluntarily, either as a members' or a creditors' winding up; or Subject to the s
recommendation regarding the current south African vat system
Mauve Corporation began operations as a farm supplies business and used a fiscal year ending September 30. The company gradually went out of the farm supplies business and into the
Foreign Currency Translation - Restating foreign currency in equivalent dollars; unrealized losses or gains are postponed and carried in Stockholder's Equity until foreign operatio
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