Entries Tagged ‘property’:

What’s the IRS’ Perspective on 2010 Estate and Gift Tax?

I recently attended a breakfast during which Wesley Scott, with the Office of Chief, Estate and Gift Tax Program at the Internal Revenue Service spoke on this topic.  He began his presentation by noting that he could not comment on what’s happening with the legislature because he is part of the executive branch.  The IRS [...]

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Step Up (or Down) in Basis

If someone sells an investment or other property, the gain or loss on the sale is determined by comparing the sales proceeds with the basis.  What is “Basis”?  The answer depends on how the seller acquired the property.  The original purchase price, plus improvements, is used for property purchased or received by a gift.
If someone [...]

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Valuing Charitable Contributions of Property

It is especially important in tough economic times like these that we help others.  One great way to help is to contribute property that you no longer need or use to a qualified charitable organization.  Generally, the amount of the charitable contribution is the fair market value of the property at the time of the [...]

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Ten Tips for Deducting Casualty and Theft Losses

Everyday the world is changing around us, and while some experience fame, fortune, happiness, or success, others may experience difficulty, sorrow, despair, and losses.  Taxpayers who find themselves a victim of theft or natural disasters should know that there are rules out there to help them in deducting their casualty losses on their Income Tax [...]

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Cost Segregation Can Generate Extra Cash Flow

For owners of real estate, a Cost Segregation study can increase the cash flow from the property by accelerating depreciation deductions. How does it work? A Cost Segregation study is the process of analyzing the cost components of a real estate project and classifying these costs for depreciation purposes as personal property, land improvements or [...]

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Get the Most from your Charitable Donations

As the year winds down and the holidays near, we find more opportunities to donate to charities. You can deduct your charitable donations on your individual income tax return if you itemize your deductions using Schedule A, however, be aware of the following:

Charitable donations must be made to qualified organizations to be deductible. You can [...]

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