TAILIEUCHUNG - Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 11: Investments

Upon completion of this lesson, the successful participant will be able to: Explain how interest income and dividend income are taxed; compute the tax consequences associated with the disposition of capital assets, including the netting process for calculating gains and losses; describe common sources of tax-exempt investment income and explain the rationale for exempting some investments from taxation; | Chapter 11 Investments Learning Objectives Explain how interest income and dividend income are taxed Compute the tax consequences associated with the disposition of capital assets, including the netting process for calculating gains and losses Describe common sources of tax-exempt investment income and explain the rationale for exempting some investments from taxation Calculate the deduction for portfolio investment-related expenses, including investment expenses and investment interest expense Understand the distinction between portfolio investments and passive investments and apply tax basis, at-risk and passive activity loss limits to losses from passive investments Investments Overview Before-tax rate of return on investment After-tax rate of return on investment Depends on when investment income is taxed Relates to timing tax planning strategy Depends on the rate at which the income is taxed Relates to the conversion tax planning strategy Portfolio vs. Passive investments .

• Tài chính doanh nghiệp
• Business entities
• Individual taxation
• Multijurisdictional taxation
• Transfer taxes
• Portfolio income
• Tax planning strategies
• Urban market business entities
• Competitiveness of urban market business entities
• Market business entities
• Organization and management capacity
• Finance competence and business performance
• Essentials of taxation
• Business tax credits
• Corporate alternative minimum tax
• Limited liability entities
• Profits and distributions
• Entity legal classification
• Nontax characteristics
• Business income
• Accounting methods
• Operating partnerships
• Flow through entities
• The financial statements
• Business deductions
• Financial statements
• Loss limitations
• Property transactions
• Corporate taxation
• Nonliquidating distributions
• Corporate formation
• Taxable acquisitions
• Partnership interests
• Partnership distributions
• Operating distributions
• Post termination transition period
• Local taxes
• Income taxes
• Multinational transactions
• Taxing multinational transactions
• Wealth planning
• Tax rate structures
• Federal taxes
• Tax compliance
• Tax authorities
• Related limitations
• Individual income tax
• Filing status
• Gross income
• Recognize income
• Individual deductions
• Deductions for AGI