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S corporation shareholders may wish to take advantage of the 50% capital gains tax exclusion available on the sale of qualified small business stock under IRC section 1202. To exclude 50% of gain, the stockholder must have held stock in the qualified small business for at least five years, and the stock must have been acquired at the time of issuance. Only individuals and pass-though entities can hold the stock. An existing S corporation can benefit from the section 1202 exclusion by forming a C corporation and becoming an investor in the C corporation.
A tax-exempt nonprofit company cannot be classified as a "C corporation" solely for the purpose of earning tax credits for its investors, the Oklahoma Court of Civil Appeals has ruled. The court upheld the Oklahoma Tax Commission's decision that Oklahoma City-based not-for-profit corporation Metafund does not qualify to take advantage of Oklahoma's Small Business Capital Formation Incentive Act. The act provides a tax credit of 20 percent of the cash amount invested in a qualified small business capital company.
... closely held or controlled foreign corporations deriving principally passive or related-party inco... foreign corporation's ordinary income to capital gains subject to preferential tax rates. Congress ... its purpose was only to eliminate tax advantage, the PFIC tax treatment currently serves as a puni...
... ASSOCIATES, INC ., FSC SECURITIES CORPORATION , ADVANTAGE CAPITAL CORPORATION , SENTA SECURITIES...
... achieve, and maintain, a competitive advantage in the marketplace (Porter, 1980). For instance, t... performance and adding value to the corporation (Pfeffer, 1994). Prior research clearly links effe...-businesses that often have more available capital than their smaller and growing counterparts (Welsh...
...20060711............... Marubeni Corporation.. Pioneer Natural. Pioneer Natural Resources Compa...Corp. General Electric Capital Corporation. SGE (New York) Associates II. 2006072...I-Logic Inc. 20060786............... Advantage Sales and Allied Capital. Advantage Sales & Marke...
...Investments, Inc., Investors Capital Corp., vFinance Investments, Inc., FSC Securities Corp., National Securities, Advantage Capital Corporation, Steven L. Falk and Securities...
..." said Nick Miller, President of Clarity Advantage Corporation, one of the Monarch judges. "What an e...
SAN FRANCISCO, April 12 /PRNewswire-FirstCall/ -- Analyzing inventory patterns and actively controlling risk can help enhance returns for commodities investors, according to a recent white paper by Mellon Capital Management Corporation. The analysis also concluded that commodities can act as a hedge against inflation and provide diversification in a properly designed strategy for those investing in traditional securities portfolios such as stocks and bonds. We believe active investors can improve portfolio performance by taking advantage of the factors affecting commodity prices, such as the length of time required for producers and consumers to react to and correct physical inventory shortages," said Kenton K. Yee PhD, senior research analyst, Mellon Capital. "In addition, investors p...
... Consulting; Franchise Consulting; M+A, Capital Formation. ADVANCED FRANCHISING WORLDWIDE (800)288... of clients-from multinational corporations to emerging businesses. CALIPER HUMAN STRATEGIES (...FRANCHISE ADVANTAGE, INC. 81-03-5424-1942 81-03-5424-1943 FAX 12F, Yeb...
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