Sentences with phrase «compositions as capital assets»

Section 3311 of the House version of the TCJA would have repealed the § 1221 (b)(3) election to treat self - created musical compositions as capital assets and — more important to the current discussion — would have added the words «a patent, invention, model or design (whether or not patented), a secret formula or process» before «a copyright» in the § 1221 (a)(3) exception to the definition of a capital asset.

Not exact matches

As each asset class has varying levels of return and risk, investors should consider their risk tolerance, investment objectives, time horizon, and available capital as the basis for their asset compositioAs each asset class has varying levels of return and risk, investors should consider their risk tolerance, investment objectives, time horizon, and available capital as the basis for their asset compositioas the basis for their asset composition.