Examlex
Depreciation recapture does not apply to a transfer coming under Sec.351 unless the transferor recognizes gain on depreciable property that is transferred.
Social Facilitation
A psychological phenomenon where an individual's performance is improved when in the presence of others either due to observed or implied judgement.
Placed On Someone Else
Assigning responsibility, blame, or a task to another individual.
Sound Scientific Reason
Justification or explanation that is based on well-tested theories, empirical evidence, and principles of logic and scientific methodology.
Identified
Recognized as being a particular person or thing.
Q26: As a corporation,the S corporation can elect
Q29: Joey and Bob each have a
Q47: In 2019,Thomas,a single taxpayer who has a
Q48: An S corporation recognizes gain or loss
Q50: Tara is a taxpayer in the top
Q60: The Deferred Model investment outperforms the Current
Q76: For purposes of the accumulated earnings tax,reasonable
Q79: The amount recaptured as ordinary income under
Q82: Sec.1245 ordinary income recapture can apply to
Q104: Jake and Christina are married and file