Date: October 25‚ 2012 From: Sladjana Vasic To: Professor Raymond Placid Re: AmeriSouth XXXII‚ LTD.‚ et al. v. Commissioner‚ 67 T.C. Memo. (2012) FACTS AmeriSouth XXXII‚ Ltd. acquired the Garden House Apartments in Mesquite‚ Texas in 2003 for $10.25 million. According to its owner‚ Ruel Hamilton‚ AmeriSouth is a general partner in about 50 partnerships‚ and AmeriSouth Texas established AmeriSouth XXXII in 2003 to buy the aforementioned complex. The complex was constructed in 1970‚ sits
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When discussing sexual health to students‚ it’s important to be inclusive and address every vantage point such as exploring the options for various sexualities and genders. Comprehensive sexual education ensures that every student is knowledgeable on different forms of birth control‚ methods of having protected sex‚ STI’s‚ and how to receive medical treatment for sexual health. It’s important to raise awareness on these topics‚ especially during puberty so that teens are prepared for sexual encounters
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Deferred Tax Assets There are a few accounting differences between tax (IRS) accounting and US GAAP accounting. Some differences cause deferred tax asset which is a future tax benefit. For example‚ say a firm currently is offering a special onetime 2-year warranty when a customer purchases its product. The firm estimates that over a 2-year period it is likely to spend a total of $200‚000 in warranty repairs. The following presents the reported income for this 2-year period using US GAAP rules:
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Who did it? eBay avoided £ 50m in tax Starbucks paid less than 1% tax on its profit IKEA halved its tax bill Former Italian Prime Minister Bersculoni List goes on…. How do they do it? Special Purpose Entities (SPEs) Sister Company Round Tripping Tax havens Influencing audit committees Who is affected? Government Less of taxes Profits siphoned off to other countries Fiscal deficit General public Less spending from govt.‚ less benefits
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Constructing a Comprehensive Theory of Counseling I. A comprehensive counseling theory should consider the following 10 constructs: A. A delineation of personality structure (See the Concentric Circles Diagramming the Self) 1. What is affirmed regarding the structure of personality? 2. If structure is disregarded‚ how are we to think regarding personality? B. An explanation of motivation 1. What pushes/drives the structure to produce
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Amanda file 2011 tax return? | Authorities: | IRC § 6013 (a)IRC § 2 (b)IRC § 152 KNOCHELMANN‚ JR. v. COMM.‚ (sixth circuit) Cite as 108 AFTR 2d 2011-6011‚ 08/30/2011 ‚ Code Sec(s) 152; 151; 21; 24; 1; 2 | Conclusion: | Amanda should file her request as a separate return‚ and Head of household‚ so she is entitled to a personal exemption‚ standard deduction as a head of household and dependency exemption for Alex Jr. only. | Analysis: | IRC § 6013 (a)(1) provides that “no joint return shall be made
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TITLE PAGE INCOME TAX Assessment - Report writing NAME: xxxx xxxx STUDENT NUMBER: xxxxxx HND Accounting TUTOR: xxxx xxxx DATE: April 2012 ACKNOWLEDGEMENTS. I would like to thank my tutor‚ xxxx xxxx for the valuable advice and support given to me to enable me to write my report. INTRODUCTION. The purpose of this report is to fully evaluate Katy’s situation by providing detailed information about the different issues regarding employment and self-employment to enable her to determine
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Acknowledgement First of all‚ the proponents would like to thank our Almighty God for giving us the strength and knowledge in finalizing our project for our final requirement in Management Information System. We would also like to express our sincerest appreciation to the instructors‚ for their encouragement‚ insight comments and recommendations and continuous support in our project in Management Information System. Our deepest gratitude to the librarians of Teodoro M. Kalaw Memorial Library
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Comprehensive Mental Health Assessment II Derek W. Booth Indiana University Purdue University Indianapolis I: Identifying Data. Ashley K. is a 23-year old white female who was admitted to Warner Transitional Services on 11/21/12. II: Chief Complaint. “ I am a little anxious and upset right now. IDTC in Lafayette could not do anything for me”. III: Informants. Assessment information was provided by patient. Interview was conducted in a private room along with psychiatrist‚ and lead clinician
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Chapter 3 Problems 1. Dental Delights has two divisions. Division A has a profit of $200‚000 on sales of $4‚000‚000. Division B is only able to make $30‚000 on sales of $480‚000. Based on the profit margins (returns on sales)‚ which division is superior? 3-1. Solution: Dental Delights Division A Division B [pic] Division B is superior 3. Bass Chemical‚ Inc.‚ is considering expanding into a new product line. Assets to support this expansion
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