- loss on depreciable property
- loss on depreciable property ACC Verlust m bei abnutzbaren Vermögensgegenständen, Verlust m bei Verschleißanlagen, Verlust m bei abschreibungsfähigen Vermögenswerten
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
1231 property — refers to the tax treatment of certain types of property under [http://www.law.cornell.edu/uscode/uscode26/usc sec 26 00001231 000 .html 26 USCA § 1231] of the Internal Revenue Code for the United States of America. The types of 1231 property… … Wikipedia
Section 1231 Property — A tax term relating to depreciable business property that has been held for over a year. Section 1231 property includes buildings, machinery, land, timber and other natural resources, unharvested crops, cattle, livestock and leaseholds that are… … Investment dictionary
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
Nonrecourse debt — Non recourse debt or a non recourse loan is a secured loan (debt) that is secured by a pledge of collateral, typically real property, but for which the borrower is not personally liable. If the borrower defaults, the lender/issuer can seize the… … Wikipedia
assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… … Black's law dictionary
assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… … Black's law dictionary
recapture of depreciation — Upon the sale or disposition of depreciable property, the portion of the gain which represents the accelerated depreciation previously taken is taxed as ordinary income. Since Tax Reform Act of 1986, there is no monetary difference because… … Black's law dictionary
Economic Recovery Tax Act of 1981 — The Economic Recovery Tax Act of 1981 (also known as ERTA or the Kemp Roth Tax Cut) was A bill to amend the Internal Revenue Code of 1954 to encourage economic growth through reductions in individual income tax rates, the expensing of depreciable … Wikipedia
Land — Property or real estate, not including buildings or equipment, that does not occur naturally. Depending on the title, land ownership may also give the holder the rights to all natural resources on the land. These may include water, plants, human… … Investment dictionary
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
Like-kind exchange — A like kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset. A like kind exchange can… … Wikipedia