Sec. 179D and Passthrough Entities.
In: Tax Adviser, Jg. 42 (2011-10-01), Heft 10, S. 654
Online
serialPeriodical
Zugriff:
The article discusses U.S. Internal Revenue Service (IRS) Section 179D regarding firms structured as passthrough entities as of October 2011. Section 179D involves energy tax incentives in the form of depreciation deductions. It explains unexpected consequences for partnership and S corporation designers, claiming that the benefit to the designer is not as much as it initially appeared. The owners are said to have a capital gain from receiving distributions in excess of tax basis.
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Sec. 179D and Passthrough Entities.
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Autor/in / Beteiligte Person: | Hesse, Christopher W. |
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Zeitschrift: | Tax Adviser, Jg. 42 (2011-10-01), Heft 10, S. 654 |
Veröffentlichung: | 2011 |
Medientyp: | serialPeriodical |
ISSN: | 0039-9957 (print) |
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