英语翻译For example:〓First-year 50% bonus depreciation:ARRA extended the 50% bonus 〓 rst-year depreciation allowance available for 2008 to 2009.〓 Increased Section 179 expensing:During 2009,businesses can choose to expense and immediately d

英语翻译For example:〓First-year 50% bonus depreciation:ARRA extended the 50% bonus 〓 rst-year depreciation allowance available for 2008 to 2009.〓 Increased Section 179 expensing:During 2009,businesses can choose to expense and immediately d
英语翻译
For example:
〓First-year 50% bonus depreciation:ARRA extended the
50% bonus 〓 rst-year depreciation allowance available for
2008 to 2009.
〓 Increased Section 179 expensing:During 2009,
businesses can choose to expense and immediately deduct
up to $250,000 of the cost of qualifying proper ty and
equipment.The $250,000 maximum expensing amount is
reduced if the cost of all Section 179 proper ty placed in
service in 2009 exceeds $800,000.
〓S corporation built-in gains holding period:For tax
years beginning in 2009 or 2010,ARRA eliminates the
corporate level tax on the built-in gains of an S corporation
that converted from regular C corporation status at least
seven tax years before the current tax year.
Going,going,gone
Making year-end planning more urgent than usual,a
number of provisions in our tax law expire in 2009.Among
the expiring provisions are:
〓 The tax credit for research and experimentation
expenses
〓 Increased alter native minimum tax (AMT) exemption
amounts
〓 15-year straight-line cost recover y for quali〓 ed
Battersby
leasehold improvements,quali〓 ed restaurant buildings and
improvements,and quali〓 ed retail improvements
〓 Additional 〓 rst-year depreciation for 50% of basis of
quali〓 ed property
〓 Increase in expensing to $250,000/$800,000
〓 Expensing of “Brown Fields” environmental remediation
costs
〓 Empowerment zone tax incentives
〓 T ax incentives for investment in the District of
Columbia
〓 Renewal community tax incentives
〓 The FUTA surtax of 0.2%
〓 65% subsidy for payment of COBRA health-care
coverage continuation premiums
〓 Reduced estimated tax payments for small businesses
Tax tail should not wag the dog
There is a great deal of pressure in many businesses
to continue cutting costs,including taxes.This coincides
with increased scrutiny of tax retur ns on many levels of
government.Identifying oppor tunities for tax deductions
without running afoul of cash-strapped state and local tax
authorities should play a role in the planning process.On a similar note,the 〓 nancial or operational strengths
of a business transaction should always stand on their own,
aside from any tax bene〓 ts derived from them.There is also
the question of whether a tax deduction should be taken or,
if legally feasible,ignored.
An excellent illustration of the 〓 exibility of our tax rules
are those gover ning bonuses.A business operating on
the accrual basis has the oppor tunity to 〓 x the amount of
employees’ bonus payments before Januar y 1 — but to
pay them early next year .Generally,the bonuses are not
taxable to employees until 2010,but are deductible on the
operation’s 2009 tax return — so long as announced before
the end of 2009,and paid before March 16,2010.

英语翻译For example:〓First-year 50% bonus depreciation:ARRA extended the 50% bonus 〓 rst-year depreciation allowance available for 2008 to 2009.〓 Increased Section 179 expensing:During 2009,businesses can choose to expense and immediately d
例如:
〓一年级的50%奖励折旧:ARRA延长了
rst-year折旧的50%奖励〓可供
2008年到2009年.
179〓增加部分小企业:在2009年,
企业可以选择费用和立即扣除
25万美元的成本提供适当的欧锦赛资格赛的
设备.25万美元的最大小企业是多少
减少的费用,所有部分适当放置在提供179
服务超过80万美元到2009年.
〓S公司持有期间:为内置收益税
年伊始,在2009或2010年的ARRA消除了
企业水平的增加内置的税的S公司
那将定期C公司地位至少两个方面
7税年在当前纳税年度.
走,走,走
使年终规划,比以往更紧迫的事情
在我们的数量税法规定在2009年到期.在
即将到期的规定的.
〓税务信用的研究和实验
费用
增加〓最小税(本土改变AMT)豁免
数量
15〓直线成本为您〓y恢复版
Battersby
租赁改进,您〓艾德餐厅建筑和
进行了改进,以及〓零售的改善
折旧rst-year〓〓额外的基础上的50%
您〓艾德财产
小企业〓增加到25万/ 80万美元
小企业〓“布朗场”环境恢复
成本
〓授权区域的税收优惠政策
投资激励〓T斧的地区
哥伦比亚
更新〓税收激励社区
〓附加税的命运0.2%
〓65%补贴支付眼镜蛇的医疗保健
报道保险费延续
估计〓减少纳税为小型企业
税务尾不应该摇那只狗
有很大的压力在许多企业
继续削减成本,包括税.这正好
审查增加税收收益坏死性涎腺化生在不同形态的
政府.识别因特网所提供减税的优惠
穷相不运转的州和当地税
当局应该扮演著重要的角色在计划过程中一个相似的笔记,〓财政或运行的优势
交易的应该自己站立,
除了税收〓ts来源于他们截.也有
这个问题是否应采取税收减免,
如果法律可行的,忽略.
一个优秀的展示了我们的exibility〓税收规定
那些gover宁奖金.商业经营对
应当以权责发生制为基础tunity所提供的金额,x〓
员工的奖金在Januar y 1 -但
付给他们明年初.一般来说,奖金是没有意义的
员工应纳税所得额到2010年,是指上了
行动的2009年纳税申报表-只要前公告
2009年年底,2010年3月16日之前付清.