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Section 1221 of the tax code broadly defines a capital asset. Over time the courts have attempted to narrow that definition and eliminate confusion. R...
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... of the Internal Revenue Code, the term "capital asset" means "property held by the taxpayer (wheth... whether it falls within the broad definition of "capital asset" in 1221. Petitioner's reading o...
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Many theorists identify intellectual capital as an organization's intangible asset that ensures organizational survival in the 21st century. This study establishes an enquiry for intellectual capital's role in the 21st century by reviewing the evolution of organizational and human resources' theory that establishes a framework for organizational intellectual capital valuation in today's business environment. The two questions addressed with this study are whether organizational executives define their intellectual capital and whether these executives value their intellectual capital as demonstrated in their actual practice. This study provides empirical data from fifteen organizations through a methodology utilizing an interview process. The interviewer utilizes a questionnaire tool tha...
..., this study queries executives' formal definition of their IC. Researchers have assigned value to or...
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... P, Chapter 1 of the Code, relating to capital gains and losses, certain gains derived from deali... subject to this treatment is a capital asset, or treated as a capital asset. For definition of ...
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You've heard the story repeatedlyorganizational leaders claim that employees are their most important asset and that they have elaborate plans for finding the perfect fit for each employee in the organization. But finding the right niche for each individual within the organization can be a tricky exercise. Unfortunately, effective talent management continues to be elusive for some organizations. However, there does appear to be a major transition occurring in this area. Learning professionals are beginning to embrace completely new approaches to talent management that are much more comprehensive and strategic than their predecessors. As organizations shift from traditional human capital development strategies toward more systematic efforts for finding, developing, and retaining the righ...
...* creating a definition of talent management and making it the industry st...
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...PART 567: CAPITAL. Subpart B: Regulatory Capital Requirements. 567....Adjusted total assets. The term adjusted total assets means:. (1) A savi...
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...The trouble with existing bank asset portfolios lies in their recent reliance upon incr... use the breadth and depth of their capitalization to survive, and even prosper, in spite of the cont...
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... limited to ordinary income or short-term capital income (i.e., the discovery material was not a lonng-term capital asset). Because the material was either ordinary income ... from the Internal Revenue Code's (IRC) definition of "capital asset," 26U.S.C. § 1221(a)(3)(A), and...
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... registered investment advisers is whether assets held in CDOs and CLOs must be included for purpose... (v) securitized asset funds, (vi) venture capital funds and (vii) other private funds. The definitio...The definition of private equity funds includes private funds tha...
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...9514). . Under Sec. 1221(a)(3), the definition of capital asset excludes certain property held by...