Not exact matches
People have accomplished that by exploiting a giant loophole: The size of the
tax deduction is
based on a claim about how much the land's
value is diminished by the promise not to develop it.
Here's where things get complicated: In order to calculate the
taxes you owe, you need your cost
basis — that is, the original
value of the asset for
tax purposes — and this information can be hard to find.
And if you're paying your employees in Bitcoin, the IRS says that pay is now subject to withholding
taxes based on the virtual currency's fair market
value.
Most of the
value of the
tax break goes to middle - income taxpayers,
based on the 2016 average per - person health - care expenditure (see chart for illustration).
FMS earnings before
tax as a percentage of FMS total revenue and FMS operating revenue (a non-GAAP measure) were 4.0 % and 4.8 %, respectively, both down 60
basis points from the prior year, primarily reflecting higher depreciation due to vehicle residual
value policy changes and lower used vehicle sales results.
This metric is a way of measuring the
value of a company and it can be used to compare timber producers with wildly different debt levels, capital
bases and
tax burdens.
Such risks, uncertainties and other factors include, without limitation: (1) the effect of economic conditions in the industries and markets in which United Technologies and Rockwell Collins operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels of end market demand in construction and in both the commercial and defense segments of the aerospace industry, levels of air travel, financial condition of commercial airlines, the impact of weather conditions and natural disasters and the financial condition of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization of the anticipated benefits of advanced technologies and new products and services; (3) the scope, nature, impact or timing of acquisition and divestiture or restructuring activity, including the pending acquisition of Rockwell Collins, including among other things integration of acquired businesses into United Technologies» existing businesses and realization of synergies and opportunities for growth and innovation; (4) future timing and levels of indebtedness, including indebtedness expected to be incurred by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope of future repurchases of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level of other investing activities and uses of cash, including in connection with the proposed acquisition of Rockwell; (7) delays and disruption in delivery of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits of organizational changes; (11) the anticipated benefits of diversification and balance of operations across product lines, regions and industries; (12) the outcome of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future contributions; (14) the impact of the negotiation of collective bargaining agreements and labor disputes; (15) the effect of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins operate, including the effect of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU, on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect of changes in
tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
tax (including U.S.
tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
tax reform enacted on December 22, 2017, which is commonly referred to as the
Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely
basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the
value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.
This means that cost inflation shrinks the
tax and royalty
base, lowering the
value that resource owners (Albertans) receive via royalties as well as the payments made to Alberta and Canadian government treasuries via
taxes.
What is somewhat of a shock, however, is that the second highest effective property
tax rate — calculated
based on a percentage of a home's
value — was for houses at the extreme low end of the
value spectrum, assessed at under $ 50,000 or less.
The
tax is the first of its kind in Canada, requiring homeowners who do not live in or rent out their properties to pay a one per cent levy
based on the assessed
value of the home.
Taxes are
based on rates and assessed property
values determined during the preceding year.
The capital gains
tax is
based on the change in the municipal
value between the time you bought the property and when you sell it.
NAS -
based measures use a more complete definition of income that includes the
value of non-cash benefits and
tax credits while subtracting
taxes and certain expenses.
Actual property
tax rates in the county are
based on assessed
value (10 % of market
value), with millage rates ranging from 28 in rural areas of district 1 up to 43 in the city of Fairhope.
The performance goals upon which the payment or vesting of any Incentive Award (other than Options and stock appreciation rights) that is intended to qualify as Performance -
Based Compensation depends shall relate to one or more of the following Performance Measures: market price of Capital Stock, earnings per share of Capital Stock, income, net income or profit (before or after
taxes), economic profit, operating income, operating margin, profit margin, gross margins, return on equity or stockholder equity, total shareholder return, market capitalization, enterprise
value, cash flow (including but not limited to operating cash flow and free cash flow), cash position, return on assets or net assets, return on capital, return on invested
You can, however, deduct school
taxes if the formula used is
based on your property's
value.
Property
taxes must be
based on the market
value of a property.
Russian officials failed to understand the State Theory of money that is the
basis of Modern Monetary Theory: States can create their own money, giving it
value by accepting it in payment of
taxes.
Among those who are failing to get excited about active ETFs, James Peters, CEO of Tactical Allocation Group, managing more than $ 1.5 billion in three ETF -
based portfolios, says: «I don't see where they add any compelling
value other than being cheaper in cost and having a
tax advantage over the traditional mutual fund.»
The
value of his cash investments is
based on an analysis of insider transactions, real estate purchases, market performance, investments, charitable giving and
taxes.
Combined, these two measures put caps on both the total effective
tax rate that cap be applied to any individual property and the growth in assessed
values, on which
taxes are
based.
The FTSE NAREIT Equity - Only Index is an unmanaged, market
value — weighted index
based on the last closing price of the month for
tax - qualified REITs listed on the NYSE.
Since counties and cities collect real estate
taxes and assess property
values according to their own set of rules, the best way to evaluate property
taxes is
based on the amounts homeowners report paying as a percentage of actual home
values.
In the case of the market
value -
based portion of your property
taxes, your home's market
value will directly determine the amount you pay.
Instead, all counties and cities
base their property
taxes on the
values calculated the last time all property was reassessed.
The
value of his cash investments is
based on these proceeds, as well as insider transactions,
taxes, market performance, charitable giving and funding provided to his son, Richard.
The county levies property
taxes based on both market
value and net
tax capacity.
As the IRS is focusing on
tax compliance for the years 2013 - 15, it appears that the $ 20,000
value will be calculated
based on the price of bitcoin on the date (s) of the relevant transaction (s) rather than a fixed bitcoin exchange rate or today's price.
The
value of his cash investments is
based on an analysis of those proceeds, as well as
taxes, market performance and family investments.
on a pro forma
basis, giving effect to (i) the automatic conversion of all of our outstanding shares of convertible preferred stock other than Series FP preferred stock into shares of Class B common stock and the conversion of Series FP preferred stock into shares of Class C common stock in connection with our initial public offering, (ii) stock -
based compensation expense of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service -
based vesting condition was satisfied as of December 31, 2016 and which we will recognize on the effectiveness of our registration statement in connection with a qualifying initial public offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital of $ 187.2 million in connection with the withholding
tax obligations,
based on $ 16.33 per share, which is the fair
value of our common stock as of December 31, 2016, as we intend to issue shares of Class A common stock and Class B common stock on a net
basis to satisfy the associated withholding
tax obligations, (iv) the net issuance of 7.6 million shares of Class A common stock and 5.5 million shares of Class B common stock that will vest and be issued from the settlement of such RSUs, (v) the issuance of the CEO award, as described below, and (vi) the filing and effectiveness of our amended and restated certificate of incorporation which will be in effect on the completion of this offering.
Our income
tax obligations are
based on our corporate operating structure and third - party and intercompany arrangements, including the manner in which we develop,
value, and use our intellectual property and the valuations of our intercompany transactions.
There are two types of property
taxes in Minnesota: levies
based on net
tax capacity and market
value levies.
The proposed repealed estate
tax would essentially eliminate the current «step - up» in
basis to the date of death
value and would replace it with a carryover in
basis
The pro forma consolidated balance sheet data gives effect to (i) the automatic conversion of all of our outstanding shares of convertible preferred stock other than Series FP preferred stock into shares of Class B common stock and the conversion of Series FP preferred stock into shares of Class C common stock in connection with our initial public offering, (ii) stock -
based compensation expense of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service -
based vesting condition was satisfied as of December 31, 2016 and which we will recognize on the effectiveness of our registration statement in connection with this offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital of $ 187.2 million in connection with the withholding
tax obligations,
based on $ 16.33 per share, which is the fair
value of our common stock as of December 31, 2016, as we intend to issue shares of Class A common stock and Class B common stock on a net
basis to satisfy the associated withholding
tax obligations, (iv) the net issuance of 7.6 million shares of Class A common stock and 5.5 million shares of Class B common stock that will vest and be issued from the settlement of such RSUs, (v) the issuance of the CEO award, as described below, and (vi) the filing and effectiveness of our amended and restated certificate of incorporation which will be in effect on the completion of this offering.
The
value of the cash figure has been adjusted since
based on market performance, dividends, share purchases and
taxes.
Taxes are
based on the assessed
value of a property and the total
tax rate that applies to the property.
Based on the evidence in the case, the
Tax Court concluded that the taxpayer received gross income in 2012 equal to the
value of the services that he provided to the trust.
The U.K. Treasury's sponsored analysis of confidential
tax records on
tax - advantaged share schemes at over 16,000 U.K. firms reported that broad -
based employee stock ownership was linked to improved
value added and productivity with correlations consistent with those in many studies of smaller numbers of firms.
Value - added tax (VAT): A form of consumption tax collected from businesses based on the value each firm adds to a product (rather than, say, gross sa
Value - added
tax (VAT): A form of consumption
tax collected from businesses
based on the
value each firm adds to a product (rather than, say, gross sa
value each firm adds to a product (rather than, say, gross sales).
Property
tax: A
tax based on the
value of property owned by an individual or household.
The above calculations do not take into consideration all costs, such as commissions,
taxes and margin interest which may impact the results shown and users of Idea Hub should not make investment decisions
based solely upon
values generated by it.
NODE40 Balance is blockchain accounting and
tax software that allows cryptocurrency coin holders to help comply with
tax regulations by analyzing the blockchain to calculate exact net
values from each transaction, tracks the cost
basis and days carried.
You will receive
tax receipts
based on the present
value of a paid - up policy or equal to the insurance premiums you pay for the policy.
These positive earnings drivers were more than offset by the combined impact of several factors, including increased energy - related provisions for credit losses, a 17
basis point decline in net interest margin, moderate growth of non-interest expenses, the addition of acquisition - related contingent consideration fair
value changes reflecting performance within CWB Maxium Financial (CWB Maxium), higher preferred share dividends, and the 20 % increase to CWB's income
tax rate in Alberta.
Property
taxes in Nevada are
based on the market
value of a property, as well as the replacement cost of any structures on a property.
Your property
taxes are
based off of your home's assessed
value and the area's
tax rate.
Beyond an immediate increase in book
value, the Omaha -
based holding company will benefit from lower corporate
taxes on the profits earned from its operating businesses.
The idea is rather than
basing the
tax on the inventory
value, it will now be calculated as close to its real market
value as possible, using the cadastral
value, which in many cases will be more.
Hartford Schroders
Tax - Aware Bond Fund uses a value - driven approach to seek total return on an after - tax basis by investing in a portfolio of predominantly investment grade, fixed - income securiti
Tax - Aware Bond Fund uses a
value - driven approach to seek total return on an after -
tax basis by investing in a portfolio of predominantly investment grade, fixed - income securiti
tax basis by investing in a portfolio of predominantly investment grade, fixed - income securities.
Based on our sector - by - sector analysis of current S&P 500 constituents (see Figure 3), we estimate that of the S&P 500's ~ 30 % increase in enterprise
value since the end of 2013, only 2 % was attributable to the change in after -
tax profits (NOPAT) while 27 % was attributable to change in the aggregate EV / NOPAT multiple.