Backdating capital gains


25-Dec-2019 20:45

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2) Which of the following organization forms for a business does NOT avoid double taxation?A) “S” corporation B) Limited partnership C) Sole proprietorship D) “C” corporation 5) Which of the following is NOT an advantage of a sole proprietorship?View Profile The most important attribute of a good tax attorney is to be "creative" with the tax law. A creative tax attorney will use interpretative skill to find support of a taxpayer position.A creative tax attorney will find a gap in a statute or a regulation (a "tax loophole") that permits favorable tax treatment in situations not covered by the statute under consideration.This is not always the case in the twenty first century.Whilst there have been some notable examples of companies that have developed sophisticated structures to maximise income from their intellectual capital, there are also many who have yet to make that leap.

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A) There is no limit on a limited partner’s liability.

B) A limited partner’s liability is limited by the amount of their investment.

C) A limited partner is not liable until all the assets of the general partners have been exhausted.

Tax professionals in a local tax practice (CPAs, accountants, enrolled agents, attorneys) have an inherent "conflict of interest" for aggressive representation of any one client because they do not want to antagonize the local IRS revenue officer or examiner in a way that will have a negative impact on their other clients.

More An OIC is an agreement between a taxpayer and the Internal Revenue Service that settles the tax debt for less than the full amount owed.

Corporate Finance, 3e (Berk/De Marzo) Chapter 1 The Corporation 1.1 The Four Types of Firms 1) A sole proprietorship is owned by: A) one person. A) “S” corporation B) Limited partnership C) “C” corporation D) Limited liability company 4) Which of the following organization forms accounts for the greatest number of firms?



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