Ads Blocker Image Powered by Code Help Pro

Please Support Us by Enabling Ads

We have detected that you are using extensions to block ads. Please support us by disabling these ads blocker.

Close Refresh
Skip to content

STUFFSHELF

Learn new things

  • Home
  • About
  • Blog
  • Contact
STUFFSHELF
Learn new things

Blog

Section 1202 of the IR Code & Tax Breaks for Small Corporations
Finance

Section 1202 of the IR Code & Tax Breaks for Small Corporations

What Is Section 1202? Section 1202, also called the Small Business Stock Gains Exclusion, is a portion of the Internal Revenue Code (IRC) that allows capital gains from select small business stock to be excluded from federal tax. Section 1202 of the IRS Code only applies to qualified small business stock (QSBS) acquired after Sept. 27

Read More Section 1202 of the IR Code & Tax Breaks for Small CorporationsContinue

Definition, Examples, and Tax Treatment
Finance

Definition, Examples, and Tax Treatment

What Is Section 1231 Gain? Section 1231 property is a type of property, defined by section 1231 of the U.S. Internal Revenue Code. Section 1231 property is real or depreciable business property held for more than one year. A section 1231 gain from the sale of a property is taxed at the lower capital gains tax rate versus

Read More Definition, Examples, and Tax TreatmentContinue

Segment 1237 Capital Reach Selection
Finance

Segment 1237 Capital Reach Selection

DEFINITION of Section 1237 Capital Gain Opportunity Section 1237 Capital Gain Opportunity is a specific tax credit that allows taxpayers to receive capital gains treatment on the sale of subdivided lots of land. The purpose is to allow individual taxpayers who are not real estate dealers to escape ordinary income tax treatment on the sale

Read More Segment 1237 Capital Reach SelectionContinue

Phase 1244 Stock Definition, Qualification Rules
Finance

Phase 1244 Stock Definition, Qualification Rules

What Is Section 1244 Stock? Section 1244 stock refers to the tax treatment of restricted stock by the IRS. Section 1244 of the tax code allows losses from the sale of shares of small, domestic corporations to be deducted as ordinary losses instead of as capital losses up to a maximum of $50,000 for individual

Read More Phase 1244 Stock Definition, Qualification RulesContinue

What Is 1250 Property, Taxation, and Example
Finance

What Is 1250 Property, Taxation, and Example

What Is Section 1250? Section 1250 of the United States Internal Revenue Code is a rule establishing that the IRS will tax a gain from the sale of depreciated real property as ordinary income if the accumulated depreciation exceeds the depreciation calculated with the straight-line method. Section 1250 bases the amount of tax due on the property type—on whether it

Read More What Is 1250 Property, Taxation, and ExampleContinue

Section 1256 Contract: Definition and Tax Laws
Finance

Section 1256 Contract: Definition and Tax Laws

What Is a Section 1256 Contract? A Section 1256 contract is a type of investment defined by the Internal Revenue Code (IRC) as a regulated futures contract, foreign currency contract, non-equity option, dealer equity option, or dealer securities futures contract. What makes a Section 1256 contract unique is that each contract held by a taxpayer

Read More Section 1256 Contract: Definition and Tax LawsContinue

Definition, Objective, and How It Works
Finance

Definition, Objective, and How It Works

What Is the Section 1341 Credit? The Section 1341 Credit is a federal tax credit available for U.S. taxpayers who reported income in a previous year but had to repay the income because it was paid in error in the first place. The income that was repaid must amount to more than $3,000 in order

Read More Definition, Objective, and How It WorksContinue

Section 16 Definition and SEC Filing Prerequisites
Finance

Section 16 Definition and SEC Filing Prerequisites

What Is Section 16? Section 16 is a rule within the Securities Exchange Act of 1934 (SEA) that articulates the regulatory filing responsibilities that directors, officers, and principal stockholders are legally required to adhere to. The Securities and Exchange Act of 1934 is a law that governs the secondary trading of securities in the U.S.

Read More Section 16 Definition and SEC Filing PrerequisitesContinue

Definition, How It Works, and Example
Finance

Definition, How It Works, and Example

What Is Section 179? Section 179 of the U.S. internal revenue code is an immediate expense deduction that business owners can take for purchases of depreciable business equipment instead of capitalizing and depreciating the asset over a period of time. The Section 179 deduction can be taken if the piece of equipment is purchased or

Read More Definition, How It Works, and ExampleContinue

Phase 232 of the Industry Growth Act Defiiniton
Finance

Phase 232 of the Industry Growth Act Defiiniton

What Is Section 232 of the Trade Expansion Act? Section 232 of the Trade Expansion Act of 1962 authorizes the President of the United States, through tariffs or other means, to adjust the imports of goods or materials from other countries if it deems the quantity or circumstances surrounding those imports to threaten national security.

Read More Phase 232 of the Industry Growth Act DefiinitonContinue

Page navigation

Previous PagePrevious 1 … 95 96 97 98 99 … 963 Next PageNext

© 2025 STUFFSHELF

Scroll to top
  • Home
  • About
  • Blog
  • Contact
×
pixel