Congress is currently considering bills that would extend these incentives retroactively to 2015 and beyond. There is conflicting evidence of the benefit to the economy of Section 179 expensing and the bonus depreciation allowance, with certain economists determining that they have little or no effect ...
When a property owner sells a depreciable asset, the IRS requires the owner to recapture a portion of the depreciation claimed on the property over the years. The recaptured amount is taxed at a special rate known as the Section 1250 recapture rate, which is generally 25%. Sponsored Buy, Tr...
Any of several types of futures and options contracts that are subject to a special tax rule of the Internal Revenue Service. Named for a section of the IRS Code, these contracts must generally be treated as if they are sold at fair market value on the last business day of the tax year...
Basis of confirmation for remuneration of directors, supervisors and senior executives of the Company for the fifth term: The allowance of the Company's directors and supervisors shall be determined by the allowance plan decided by the annual Shareholders' Meeting in 2021; The compensation of the ...
See "Special Considerations" in this Prospectus Supplement. There can be no assurance as to how the Securities will trade in the secondary market or whether such market will be liquid. It is expected that the secondary market for the Securities will be affected by the ...
Transactions with Unconsolidated Entities In the normal course of business, we enter into various types of on- and off-balance sheet transactions with special purpose entities (SPEs), which are corporations, trusts, limited liability companies or partnerships that are established for a limited...
Is Your Year-End Purchase Worth It? Take Advantage of Section 179 and Bonus Depreciation Allowances on EquipmentClark, Ed