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Capital Gain Study
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Book Synopsis OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches by : OECD
Download or read book OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches written by OECD and published by OECD Publishing. This book was released on 2006-11-24 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Book Synopsis Capital Gains Taxation by : Michael Littlewood
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Book Synopsis Capital Gains Treatment by : Richard M. Smith
Download or read book Capital Gains Treatment written by Richard M. Smith and published by . This book was released on 1986 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Evidence on the Effects of Having No Capital Gains Taxes by : Fraser Institute (Vancouver, B.C.)
Download or read book International Evidence on the Effects of Having No Capital Gains Taxes written by Fraser Institute (Vancouver, B.C.) and published by The Fraser Institute. This book was released on 2001 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Department of the Treasury. Tax Advisory Staff of the Secretary Publisher : ISBN 13 : Total Pages :222 pages Book Rating :4.F/5 ( download)
Book Synopsis Federal Income Tax Treatment of Capital Gains and Losses by : United States. Department of the Treasury. Tax Advisory Staff of the Secretary
Download or read book Federal Income Tax Treatment of Capital Gains and Losses written by United States. Department of the Treasury. Tax Advisory Staff of the Secretary and published by . This book was released on 1951 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxmann’s Taxation of Capital Gains – In-depth, thorough & chapter-wise analysis of each aspect of capital gains with the help of case laws, illustrations and case studies | Finance Act 2023 by : S. Krishnan
Download or read book Taxmann’s Taxation of Capital Gains – In-depth, thorough & chapter-wise analysis of each aspect of capital gains with the help of case laws, illustrations and case studies | Finance Act 2023 written by S. Krishnan and published by Taxmann Publications Private Limited. This book was released on 2023-04-03 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an in-depth, thorough & chapter-wise analysis of each aspect of capital gains, with the help of ‘relevant’ judicial pronouncements, Circulars & Notifications, illustrations, etc. The book aims to enable professionals for the following: • Understand various concepts/issues on capital gain • Guidance on following the proper procedure in reporting the correct income The Present Publication is the 12th Edition and has been amended by the Finance Act 2023. This book is authored by CA S. Krishnan with the following noteworthy features: • [Exhaustive Analysis on Tax Planning within the Four Corners of the Law] based on the family settlement and arrangement. Included in the discussion are two similar judgments rendered by the ITAT Chennai wherein it has been held that family settlement/ arrangement can be extended to companies also • [Pros & Cons of Exemption Claims made u/s 54, 54B and 54F] for the investment made in the name of relatives from funds emanating out of transfer of capital asset • [Covering Taxability in Dissolution or Reconstitution of Firm] post-2021 amendments to section 45 and other related sections with well-laid examples. Included in the discussion is the important decision of the Hon’ble Supreme Court in the case of CIT v. Mansukh Dyeing and Printing Mills [2022] 145 taxmann.com 151 (SC) • [Transfer of Capital Assets w.r.t. NRIs] It explains the procedure to be adopted in such cases with the help of case laws • [Discussion on Various Provisions of RFCTLARR Act 2013] It also analyzes the various provisions of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013 • [Taxability of Interest received on Compensation on Acquisition of Agricultural Land] has been discussed with the help of various judicial decisions The structure of the book is as follows: • [Exhaustive Coverage] This book contains 37 Chapters, and each Chapter covers one section/topic exclusively. All the sections of Chapter IV-E dealing with Capital Gains under the heading ‘Computation of Total Income’ has been covered comprehensively • [Cross-Referenced Contents] Each Chapter in this book is unique, and whenever and wherever there are overlapping provisions, adequate care has been taken to give cross-references • [Specific Focus on Tax Planning] The tax planning has to be legal, and this important and ethical aspect has been stressed throughout the book • [Examples/Illustrations] covering every possible situation • [Case Laws] Whenever and wherever there is no uniformity in the thinking of various judicial authorities, they have been brought out and highlighted. In appropriate cases, the later decisions have been explained in tune with the ratio decidendi of earlier decisions by highlighting the common issues between these decisions and/or bringing out the distinction between the earlier decision(s) and the later one(s) The detailed contents of the book are as follows: • Which income is taxable under the head capital gains? • What is a capital asset? • Types of capital assets – short-term capital assets and long-term capital assets • What is a transfer? • Which transfers do not give rise to taxable capital gains? • Year of taxability of capital gains • Taxation of unit-linked insurance policy • Transactions between a firm and its partners or between an AOP/BOI and its members • Computation of capital gains – short-term capital gains and long-term capital gains • How to compute the full value of consideration? • What is expenditure on the transfer of capital asset • What is the cost of acquisition? • What is the cost of improvement? • What is the indexed cost of acquisition and indexed cost of improvement • Rollover deduction in respect of profit on the sale of property used for residence [Section 54] • Deduction of rollover of gain on transfer of land used for agricultural purposes [Section 54B] • Rollover deduction in respect of capital gain on compulsory acquisition of lands and buildings [Section 54D] • Rollover deduction in respect of investment of long-term capital gains from land or building or both in specified bonds [section 54EC] • Should there be a taboo in investment in the name of relatives for Secs. 54, 54B and 54F exemptions? • NRIs and taxation of their income – a brief note • Capital gains are not to be charged on investment in units of a specified fund • Deduction in respect of long-term capital gain invested in residential house [Section 54F] • Tax incentives for transfer of assets on shifting of industrial undertakings from urban area/shifting of industrial undertaking from an urban area to any special economic zone (SEZ) [Section 54G/54GA] • Tax exemption for capital gains from the sale of residential property if invested in the capital of a start-up company [Section 54GB] • Power of CBDT to relax any requirement for claiming deductions • Tax computation in respect of STCG • Tax computation in case of long-term capital gains • Long-term capital gains tax on listed equity shares, units of equity-oriented mutual funds and units of business trusts • Reference to the valuation officer • Loss under the head capital gains • Distribution of assets by companies in liquidation • How to compute capital gains in case of buy-back of shares/specified securities • Capital gain and depreciable assets • Slump sale [Section 50B] • Capital gain on intangible assets • Charitable trust and capital gains • Capital gain in real estate transactions
Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Book Synopsis A Study of the Treatment of Capital Gains and Losses for Income Tax Purposes by : Amerigo Anthony Vergari
Download or read book A Study of the Treatment of Capital Gains and Losses for Income Tax Purposes written by Amerigo Anthony Vergari and published by . This book was released on 1939 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Taxation of Income from Capital by : Mervyn A. King
Download or read book The Taxation of Income from Capital written by Mervyn A. King and published by University of Chicago Press. This book was released on 2010-06-15 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.
Book Synopsis The Labyrinth of Capital Gains Tax Policy by : Leonard E. Burman
Download or read book The Labyrinth of Capital Gains Tax Policy written by Leonard E. Burman and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.
Book Synopsis Capital Gains Taxation by : Kathleen M. Langley
Download or read book Capital Gains Taxation written by Kathleen M. Langley and published by . This book was released on 1952 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Capital Gains Tax by : Taxation Institute of Australia. New South Wales Division
Download or read book Capital Gains Tax written by Taxation Institute of Australia. New South Wales Division and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Capital Gains Taxation by : Fabian Society (Great Britain)
Download or read book Capital Gains Taxation written by Fabian Society (Great Britain) and published by . This book was released on 1952 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Study of Capital Gains and Losses by : James E. Klinger
Download or read book A Study of Capital Gains and Losses written by James E. Klinger and published by . This book was released on 1953 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Individuals' Capital Gains in the United States by : Kul B. Bhatia
Download or read book Individuals' Capital Gains in the United States written by Kul B. Bhatia and published by . This book was released on 1969 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Study of Capital Gains Taxation as Applied to Sale Or Exchange of Real Property by : Avrom Aaron Mintz
Download or read book A Study of Capital Gains Taxation as Applied to Sale Or Exchange of Real Property written by Avrom Aaron Mintz and published by . This book was released on 1954 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Capital Gains Taxation; a Study Mainly of America Experience [by] Kathleen M. Langley by : Kathleen M. Langley
Download or read book Capital Gains Taxation; a Study Mainly of America Experience [by] Kathleen M. Langley written by Kathleen M. Langley and published by . This book was released on 1972 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
![Download Capital Gains Taxation; a Study Mainly of America Experience [by] Kathleen M. Langley PDF Online Free](https://books.google.com/books/content/images/frontcover/2CgfcgAACAAJ?fife=w200-h370)
