haku: @indexterm INVESTMENT TAX / yhteensä: 40
viite: 15 / 40
| Tekijä: | Billings, A. |
| Otsikko: | Department Business and the entrepreneur Tax sheltered investments after TRA 1986 |
| Lehti: | Business
1987 : OCT-NOV-DEC, VOL. 37:4, p. 39-42 |
| Asiasana: | TAXATION USA INVESTMENT TAX |
| Kieli: | eng |
| Tiivistelmä: | Review of how the US Tax Reform Act of 1986 limits economic incentives for acquiring and holding tax shelter interests, the preclusion of investors from offsetting their compensation income with income from sources deemed to be passive. Limitations on passive losses, Bankruptcy tax provisions, Chapter 7, Chapter 11, and Chapter 13. An Exhibit gives a profile of bankruptcy alternatives. |
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