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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.
In actual life cash flows occurring above a period of time are frequently uneven. For illustration, the dividends declared through the companies will change from year to year, as s
scope of financial accounting
fimnancial accounting system
#Hi! would you mind to help me? is there such an accounting term as Withholding Tax Payable??? please help me.. thanks
The maximum possible loss method Under this method, a table is set up to compute the amounts payable to each partner. The results of the computation may be then posted into the
Question : The subsequent data pertain to a shop. The owner has made following sales forecasts for the first 5 months of the coming year.
Terry Corporation had 300,000 shares of common stock outstanding at December 31, 2010. In addition, it had 90,000 stock options outstanding, which had been granted to certain execu
Accounting concepts The word 'Accounting Concept' is used to denote necessary assumptions and ideas which are basic to accounting practice. The variety of accounting concepts i
Financial ratio analysis Financial ratio analysis is a statistical tool that measures the relationship between two financial figures. It invol
Assume you are receiving an amount of Rs.5000 twice in a year for subsequent five years one time at the starting of the year and another amount of Rs. 5000 at the ending of the yea
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