Taxmann's Law Relating to Capital Gains – Answering 1200+ questions, divided into 680+ topics, spread over 55 chapters and covering 3000+ case laws on capital gains [Finance Act 2023]

Download Taxmann's Law Relating to Capital Gains – Answering 1200+ questions, divided into 680+ topics, spread over 55 chapters and covering 3000+ case laws on capital gains [Finance Act 2023] PDF Online Free

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357780238
Total Pages : 60 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's Law Relating to Capital Gains – Answering 1200+ questions, divided into 680+ topics, spread over 55 chapters and covering 3000+ case laws on capital gains [Finance Act 2023] by : D.C. Agrawal

Download or read book Taxmann's Law Relating to Capital Gains – Answering 1200+ questions, divided into 680+ topics, spread over 55 chapters and covering 3000+ case laws on capital gains [Finance Act 2023] written by D.C. Agrawal and published by Taxmann Publications Private Limited. This book was released on 2023-05-01 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a treatise on 'Capital Gains' under the Income-tax Act. It contains every aspect of the law on the subject matter, which one would wish to know, understand, and search for. This book is presented in a 'question & answer' format, where the answers are crafted with utmost care and precision. The answers also incorporate all aspects of the issue arising from the questions. The coverage of the book includes the following: • 1,200+ Questions & Answers • 680+ Topics • 55 Chapters • 3,000+ Case Laws This book will be helpful for Departmental officers, litigants, and tax professionals to understand the all-important and recurring issues that arise in Capital Gains. The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by D.C. Agrawal and Sanjiv Dutt, with the following noteworthy features: • [Lucid Explanation] of various provisions of the Income-tax Act relating to Capital Gains • [3000+ Case Law based Analysis with 'Relevant' Factual Matrix] that has been considered in the judgement that is being referred • [Amended & Updated] The newly substituted provisions as per the Finance Act 2023 have been incorporated and explained in a manner that both the experts & beginners can understand with ease • [Analysis New Topics] such as: o Capital Gains and Business Trusts o Capital Gains in International Financial Services Centre (IFSC) o Capital Gains under International Taxation o Other Provisions Relating to Capital Gains The structure of the book is as follows: • Question and Answer Format • Bare Provisions Relating to Capital Gains and the Amendments • Analysis of the Provisions • Chapter-end Summaries • Check Points for Tax Planning The contents of the book are as follows: • Chapters 2 to 6 guide on the issues relating to the following: o Exempted Capital Gains o Capital Asset o Long-Term and Short-Term Capital Assets/Gains o Scope of Transfer • Chapter 7 provides a comparison between Business Income and Capital Gains • Chapters 8 to 13 provide deep insight into various aspects of Section 45, which includes the following: o [Section 45(3)] – Entry of New Partner/Member in the Firm/AOP/BOI o [Section 45(4)] – Distribution of Assets on Dissolution of the Firm o [Section 45(4) and 9B] – Reconstitution of Firm/Specified Entity o [Section 45(5)] – Joint Development Agreements • Chapters 14 and 15 explain the intricacies involved in charging Capital Gains on the distribution of assets by the companies in liquidation and buyback of shares by the companies covered u/s 46 and 46A • Chapters 16 and 17 explain how in some instances transaction will not be a transfer and when capital gains exempted earlier will be charged as covered u/s 47 and 47A • Chapters 18 and 19 highlight the mode of computation of capital gains and indexation as provided u/s 48 • Chapters 20 and 21 cover issues relating to the determination of the cost of acquisition as contained in Section 49 • Chapters 22 to 27 provide special provisions for the determination of the cost of acquisition or full value of consideration in specific cases such as: o Market Linked Debentures o Slump Sale o Transfer of Immovable Properties or unquoted shares, or in residuary cases as contained in Sections 50, 50A, 50AA, 50B, 50C, 50CA and 50D. • Chapter 28 provides treatment of money received in advance during the transfer of Capital Assets as contained in Section 51 • Chapters 29 to 44 cover issues relating to exemption from Capital Gains arising on the transfer of long-term capital asset • Chapter 45 covers issues relating to the cost of acquisition in certain cases, as provided in Section 55 • Chapter 46 covers issues arising from the Reference to Valuation Cell as contained in Section 55A • Chapter 47 covers issues relating to set off and carry forward of capital loss • Chapters 48 to 50 discuss issues relating to rates of Capital Gains, or charge of Capital Gains on non-resident entities and funds or Alternative Tax regimes for NRIs • Chapters 51 to 54 cover the special cases relating to the charge of Capital Gains on Business Trust, in IFSC, under International Taxation and residuary provisions related to the charge of tax on transferees • Chapter 55, being FAQs, provides valuable answers to the possible queries arising in the mind of taxpayers intending to dispose of their long-term capital asset and invest in residential house

Taxmann's Issues FAQs & Tax Planning Relating to Capital Gains – The Treatise Featuring over 680 Topics and 1,200 Issues in a Q&A format—with Practical Solutions Backed by 3,400+ Case Laws

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9356227349
Total Pages : 48 pages
Book Rating : 4.3/5 (562 download)

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Book Synopsis Taxmann's Issues FAQs & Tax Planning Relating to Capital Gains – The Treatise Featuring over 680 Topics and 1,200 Issues in a Q&A format—with Practical Solutions Backed by 3,400+ Case Laws by : D.C. Agrawal

Download or read book Taxmann's Issues FAQs & Tax Planning Relating to Capital Gains – The Treatise Featuring over 680 Topics and 1,200 Issues in a Q&A format—with Practical Solutions Backed by 3,400+ Case Laws written by D.C. Agrawal and published by Taxmann Publications Private Limited. This book was released on 2024-09-25 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive treatise to understand the complexities of capital gains taxation under the Income-tax Act, 1961. Presented in an easy-to-follow question-and-answer format, the book addresses common queries encountered by taxpayers, professionals, and investors regarding the taxation of capital gains from various assets, such as immovable properties, equities, and mutual funds. The content spans 55 chapters, covering over 680 topics and approximately 1,200 issues, each supported by relevant case laws and practical examples. The book discusses the statutory provisions, exemptions, and intricacies of capital gains and incorporates the latest amendments from the Finance (No. 2) Act, 2024, making it a current and relevant resource. This book will be helpful for departmental officers, taxpayers, litigants, and tax professionals to understand all the important and recurring issues that arise in capital gains. The Present Publication is the 2nd Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by D.C. Agrawal and Sanjiv Dutt, with the following noteworthy features: • [Comprehensive Coverage] Spanning 55 chapters, the book covers over 680 topics and addresses approximately 1,200 questions related to capital gains taxation. It discusses the specific areas, including exemptions under Sections 54 to 54F, intricacies of Sections 45 to 55A, and provisions relevant to business trusts and international financial services • [Practical Solutions and Case Laws] Each solution is backed by pertinent case laws, decided the Hon'ble Supreme Court, High Courts, and Income Tax Appellate Tribunal (ITAT). The book covers over 3,400 significant cases, ensuring that readers have access to a well-rounded understanding of how various statutory provisions have been interpreted and applied • [Updated and Relevant Content] The Second Edition incorporates amendments made by the Finance (No. 2) Act, 2024, including changes in the capital gains tax rates, period of holding, withdrawal of indexation benefits, taxation of unlisted bonds or debentures, taxation of gifts by any person other than an individual or HUF • [Simplification of Complex Topics] The book simplifies complex statutory provisions using a unique Q&A format, presenting them in a logical and systematic manner • [Detailed Chapter Summaries and Tax Planning Checkpoints] Each chapter includes a summary and key tax planning points, enabling readers to quickly grasp and apply essential takeaways and apply them to their tax planning strategies • [Special Focus Areas and Practical Applications] Dedicated chapters address unique scenarios such as capital gains taxation in IFSCs, under international taxation, and provisions for non-residents and offshore entities. The inclusion of real-life scenarios and practical examples illustrates the application of tax laws, making it easier for readers to relate the content to their specific situations • [Case Law Digest] The book not only serves as a comprehensive guide but also functions as a digest, incorporating approximately 3,400 case laws, decided by the Hon'ble Supreme Court, High Courts, and Tribunals • [Ease of Navigation] The book's structure includes sub-topic headings and clear navigation paths, allowing readers to locate relevant information effortlessly. Each chapter's logical flow, combined with minimal jargon and legalese, ensures that the content remains accessible and reader-friendly • [Distinctive Approach and User-Friendly Structure] The book's unconventional Q&A format stands out among traditional tax textbooks, providing an interactive learning experience that caters to various learning preferences. This distinctive approach helps in breaking down complex topics into easily digestible parts The contents of the book are as follows: • Chapter 1 – Introduction to Capital Gains o Overview of key concepts, transactions not considered as transfers, computation methods, and exemptions under the Income-tax Act, 1961 • Chapter 2 – Exemptions Related to Capital Gains o Detailed exploration of exemptions available under Section 10, including those for funds, institutions, specific tribes, and other entities • Chapter 3 – Understanding Capital Assets o Definitions and classifications of capital assets under Section 2(14), including real estate, intangible assets, and personal effects. • Chapter 4 – Agricultural Land and Capital Gains o Specific rules governing capital gains taxation on agricultural land, including compulsory acquisition and subsequent use • Chapter 5 – Short-Term vs Long-Term Capital Gains o Differentiation between short-term and long-term capital gains, including holding periods and special cases for various asset types • Chapter 6 – Transfers and Non-Transfers o Explanation of what constitutes a transfer under Section 2(47) and scenarios where transactions are not considered transfers • Chapter 7 – Business Income vs Capital Gains o Comparative analysis of income classified as business income versus capital gains, particularly in the context of asset sales • Chapter 8 – Core Provisions of Capital Gains Taxation o Comprehensive coverage of Section 45, including conditions for chargeability, exemptions, and special scenarios • Chapters 9 to 11 – Capital Gains in Partnerships and Firm Reconstitution o Sections dealing with capital gains arising from the entry of new partners, reconstitution of firms, and asset distributions • Chapters 12 and 13 – Compulsory Acquisitions and Joint Development Agreements o Specific provisions for capital gains arising from compulsory acquisitions (Section 45(5)) and joint development agreements (Section 45(5A)) • Chapters 14 and 15 – Liquidation and Buy-Back of Shares o Tax implications of asset distributions during company liquidation (Section 46) and buy-back of shares (Section 46A) • Chapters 16 and 17 – Non-Applicable Transfers and Withdrawal of Exemptions o Transactions where capital gains provisions do not apply (Section 47) and conditions that trigger the withdrawal of exemptions (Section 47A) • Chapters 18 and 19 – Computation Methods and Indexation o Detailed methodologies for computing capital gains (Section 48) and applying indexation benefits for inflation adjustment • Chapters 20 and 21 – Cost of Acquisition Rules o Specific rules for determining the acquisition cost in various scenarios, including family settlements and special asset transfers. • Chapters 22 to 27 – Special Provisions for Valuation and Consideration o Sections dedicated to special cases such as market-linked debentures, slump sales, and valuation of unquoted shares or immovable properties • Chapter 28 – Advance Money and Capital Asset Transfers o Treatment of advance money received during transfers and its impact on capital gains (Section 51) • Chapters 29 to 44 – Exemptions for Investments in Specific Assets o Comprehensive guide to exemptions available under Sections 54 to 54H, including investments in residential properties, agricultural land, and specified funds • Chapter 45 – Cost of Acquisition in Special Circumstances o In-depth analysis of determining acquisition costs for various asset types as detailed in Section 55 • Chapter 46 – Valuation References and Procedures o Guidelines for referring to valuation officers under Section 55A and the procedural aspects involved • Chapter 47 – Set Off and Carry Forward of Losses o Rules and strategies for setting off capital losses against gains and carrying forward losses to future years • Chapter 48 – Taxation Rates for Capital Gains o Applicable tax rates under Sections 111A, 112, and 112A explain applicable tax rates for short-term and long-term capital gains on various asset classes • Chapter 49 – Capital Gains for Non-Residents and Offshore Entities o Specific provisions addressing capital gains tax for non-residents, offshore funds, and FIIs under Sections 115AB, 115AC, 115ACA, and 115AD • Chapter 50 – Alternative Tax Regimes for NRIs o Special tax considerations and benefits for Non-Resident Indians as outlined in Sections 115C to 115-I • Chapters 51 to 54 – Special Cases in Capital Gains Taxation o Covers taxation on business trusts, transactions in IFSCs, international taxation, and other niche areas related to capital gains • Chapter 55 – Frequently Asked Questions (FAQs) o A comprehensive FAQ section addressing common queries, practical issues, and planning tips related to capital gains taxation

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

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Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 935622711X
Total Pages : 46 pages
Book Rating : 4.3/5 (562 download)

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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

Taxmann's Taxation of Capital Gains – [Most] Comprehensive Chapter-wise Analysis of Capital Gains Taxation—Covering Key Topics | Recent Amendments | Practical Guidance | Finance (No. 2) Act 2024

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Publisher : Taxmann Publications Private Limited
ISBN 13 : 9364553454
Total Pages : 49 pages
Book Rating : 4.3/5 (645 download)

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Book Synopsis Taxmann's Taxation of Capital Gains – [Most] Comprehensive Chapter-wise Analysis of Capital Gains Taxation—Covering Key Topics | Recent Amendments | Practical Guidance | Finance (No. 2) Act 2024 by : CA S. Krishnan

Download or read book Taxmann's Taxation of Capital Gains – [Most] Comprehensive Chapter-wise Analysis of Capital Gains Taxation—Covering Key Topics | Recent Amendments | Practical Guidance | Finance (No. 2) Act 2024 written by CA S. Krishnan and published by Taxmann Publications Private Limited. This book was released on 2024-09-09 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the most comprehensive handbook that provides chapter-wise analysis of capital gains taxation. It covers various topics, including the nuances of tax planning within family settlements, implications of recent judicial decisions, and detailed guidance on exemptions under Sections 54, 54B, and 54F, etc.. It addresses complex scenarios such as joint property developments, transactions between firms and partners post-2021 amendments, and the tax implications for NRIs, OCIs, and PIOs. With 35+ structured chapters, the book emphasises ethical tax planning and provides practical solutions through numerous examples and illustrations. It is designed for tax professionals, legal practitioners, and financial advisors, equipping them with the knowledge to understand the intricate landscape of capital gains taxation. The Present Publication is the 13th Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by CA S. Krishnan with the following noteworthy features: • [Comprehensive Coverage of Capital Gains Taxation] The book covers every aspect of capital gains taxation across 35+ chapters, each dedicated to specific sections or topics within Chapter IV-E under the heading 'Computation of Total Income.' This detailed approach ensures that readers can grasp the full scope of capital gains provisions and their applications • [In-depth Analysis of Tax Planning in Family Settlements] It provides a detailed examination of tax planning opportunities within the confines of the law, particularly in the context of family settlements and arrangements. The book extends this analysis to include family arrangements involving companies, supported by notable judgments from the ITAT • [Critical Insights on Exemptions (Sections 54, 54B, 54F, etc.)] The book discusses the pros and cons of claiming exemptions under sections 54, 54B, and 54F, etc. This section includes judicial interpretations and practical considerations that professionals need to be aware of • [Addressing Joint Development of Properties] A significant focus is placed on the issues arising from joint property developments, with detailed analysis of various judicial decisions. The book suggests potential remedies that could be considered by the legislature, providing a critical perspective on these challenging scenarios. • [Post-2021 Amendments to Section 45] A dedicated discussion covers the impact of the 2021 amendments to Section 45 and related provisions, particularly on transactions between firms and partners. The book includes an analysis of the Supreme Court ruling in the case of CIT v. Mansukh Dyeing and Printing Mills [2022] 145 taxmann.com 151 (SC), highlighting the tax implications when retiring partners are paid after revaluation of assets • [Updated Judicial Decisions and Case Law Integration] The 13th edition incorporates numerous judicial decisions rendered after the last Edition, placing these rulings in the appropriate context within the book. Each decision is thoroughly analysed, providing readers with the latest legal insights into capital gains taxation • [Special Chapter on NRIs, OCIs, and PIOs] A separate chapter is devoted to the tax planning, compliance, and procedural aspects for Non-Resident Indians (NRIs), Overseas Citizens of India (OCIs), and Persons of Indian Origin (PIOs). This chapter provides practical guidance on property transactions, tax liabilities, and strategies for NRIs returning to India • [Examination of RFCTLARR Act, 2013] The book provides a detailed analysis of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, explaining its implications on capital gains taxation and how it intersects with current tax laws • [Taxability of Interest on Compensation for Agricultural Land] A comprehensive discussion on the taxability of interest received on compensation for acquiring agricultural land is presented. This section relies on an exhaustive review of judicial decisions, providing clear guidance on this often-debated topic • [Understanding Complex Capital Gains Scenarios] The book emphasises that there is no one-size-fits-all solution for capital gains taxation due to the variability in facts, legal precedents, and amendments. It guides readers in comparing live situations with case laws, identifying changes in legal interpretations, and understanding the impact of new amendments or jurisdictional rulings • [Worked Examples and Illustrations] Featuring numerous worked-out examples, the book covers a broad spectrum of possible scenarios, enhancing the reader's understanding through practical application. It highlights inconsistencies in judicial thought, explaining later decisions in relation to earlier ones and drawing distinctions where necessary • [Ethical Tax Planning Guidance] The book strongly emphasises the importance of ethical and legal tax planning, reinforcing the need for compliance and accuracy in income reporting. It aims to guide professionals in advising their clients correctly, avoiding both overpayment and underpayment of taxes The structure of the book is as follows: • [Exhaustive Coverage] This book contains 35+ Chapters, and each Chapter covers one section/topic exclusively • [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)

Whiteman and Sherry on Capital Gains Tax

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Author :
Publisher : Thomson Reuters (Legal) Trading as Sweet & Maxwell
ISBN 13 : 9781847037107
Total Pages : pages
Book Rating : 4.0/5 (371 download)

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Book Synopsis Whiteman and Sherry on Capital Gains Tax by :

Download or read book Whiteman and Sherry on Capital Gains Tax written by and published by Thomson Reuters (Legal) Trading as Sweet & Maxwell. This book was released on 2008-12-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ISBN 9781847037107 Whiteman & Sherry on Capital Gains Tax explores every aspect of the law that impacts on capital gains tax. It looks at the case law analysing the major decisions of the courts and their implications. It examines the statutory provisions identifying areas of difficulty and offering the authors views. The title presents the law under four topics: 1. Assets, disposal and computation 2. Particular assets 3. Particular taxpayers 4. The foreign element The title looks in detail at the various rules on particular classes of assets analysing the law and the cases. Specific topics covered include: ? Land and buildings including leases and private residences ? Business assets, shares, securities and qualifying corporate bonds ? Options, debts, tangibles and intangibles; with case analysis and the authors' views on difficulties with statutory development

Whiteman on Capital Gains Tax

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Publisher :
ISBN 13 : 9780421502901
Total Pages : 140 pages
Book Rating : 4.5/5 (29 download)

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Book Synopsis Whiteman on Capital Gains Tax by : Michael F. Sherry

Download or read book Whiteman on Capital Gains Tax written by Michael F. Sherry and published by . This book was released on 1993 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Income Tax Treatment of Capital Gains and Losses

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ISBN 13 :
Total Pages : 114 pages
Book Rating : 4.3/5 ( download)

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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 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Capital Gains, Minimal Taxes

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Publisher : Fairmark Press Inc.
ISBN 13 : 0967498112
Total Pages : 322 pages
Book Rating : 4.9/5 (674 download)

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Book Synopsis Capital Gains, Minimal Taxes by : Kaye A. Thomas

Download or read book Capital Gains, Minimal Taxes written by Kaye A. Thomas and published by Fairmark Press Inc.. This book was released on 2004 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.

Regulations Relating to Capital Gains and Losses

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Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Regulations Relating to Capital Gains and Losses by : United States. Internal Revenue Service

Download or read book Regulations Relating to Capital Gains and Losses written by United States. Internal Revenue Service and published by . This book was released on 1958 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Capital Gains Taxation

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Publisher : Edward Elgar Publishing
ISBN 13 : 1784716022
Total Pages : 449 pages
Book Rating : 4.7/5 (847 download)

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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.

Taxmann's Taxation of Capital Gains as Amended by Finance Act 2002

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Publisher : Taxmann Publications Pvt Ltd
ISBN 13 : 9788174963673
Total Pages : 542 pages
Book Rating : 4.9/5 (636 download)

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Book Synopsis Taxmann's Taxation of Capital Gains as Amended by Finance Act 2002 by : George Koshi

Download or read book Taxmann's Taxation of Capital Gains as Amended by Finance Act 2002 written by George Koshi and published by Taxmann Publications Pvt Ltd. This book was released on 2002 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprehensive guide.

Capital Gains Tax and the Private Residence

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ISBN 13 : 9781847984395
Total Pages : 255 pages
Book Rating : 4.9/5 (843 download)

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Book Synopsis Capital Gains Tax and the Private Residence by : David E. Williams

Download or read book Capital Gains Tax and the Private Residence written by David E. Williams and published by . This book was released on 2012-04 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Capital Gains Tax

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Publisher : Juta and Company Ltd
ISBN 13 : 9780702167317
Total Pages : 520 pages
Book Rating : 4.1/5 (673 download)

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Book Synopsis Capital Gains Tax by : R. C. Williams

Download or read book Capital Gains Tax written by R. C. Williams and published by Juta and Company Ltd. This book was released on 2005 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is designed to meet the needs of attorneys, accountants, tax consultants, investment advisers, and other professionals. The manual explains, in depth and in detail, the conceptual basis and the practical implications of capital gains tax.

Capital Gains Tax and the Private Residence

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ISBN 13 : 9780863252662
Total Pages : 230 pages
Book Rating : 4.2/5 (526 download)

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Book Synopsis Capital Gains Tax and the Private Residence by : David E. Williams

Download or read book Capital Gains Tax and the Private Residence written by David E. Williams and published by . This book was released on 1991-01-01 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Capital Gains Controversy

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ISBN 13 :
Total Pages : 518 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Capital Gains Controversy by : J. Andrew Hoerner

Download or read book The Capital Gains Controversy written by J. Andrew Hoerner and published by . This book was released on 1992 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of documentation regarding the treatment of capital gains in the United States. Articles by economists, lawyers, Treasury Department officials, and congressional testimony. Chapters include general assessment of capital gains taxation, capital gains revenue estimates, capital gains and economic growth, fairness and distributional equity, inflation and indexing, designing a capital gains tax preference.

Tolleys Capital Gains Tax 2023-24

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Author :
Publisher : Tolley
ISBN 13 : 9780754558934
Total Pages : 0 pages
Book Rating : 4.5/5 (589 download)

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Book Synopsis Tolleys Capital Gains Tax 2023-24 by : Kevin Walton

Download or read book Tolleys Capital Gains Tax 2023-24 written by Kevin Walton and published by Tolley. This book was released on 2023-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Labyrinth of Capital Gains Tax Policy

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Publisher : Brookings Inst Press
ISBN 13 : 9780815712695
Total Pages : 196 pages
Book Rating : 4.7/5 (126 download)

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Book Synopsis The Labyrinth of Capital Gains Tax Policy by : Leonard Burman

Download or read book The Labyrinth of Capital Gains Tax Policy written by Leonard Burman and published by Brookings Inst Press. This book was released on 1999 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Leonard E. Burman cuts through the political rhetoric to present the facts. He explains the complex rules that govern the taxation of capital gains and examines the kinds of assets that produce them and the factors that can lead to gains or losses. He then explores how the taxation of capital gains affects federal tax receipts, savings, investment, and economic growth. Data from numerous sources help the reader navigate the thorny issues of the fairness of taxing gains (or not taxing them). Burman concludes by weighing the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.