| 000 | 01627nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c144391 _d144391 |
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| 003 | ES-MaIEF | ||
| 005 | 20210628135205.0 | ||
| 007 | ta | ||
| 008 | 210628t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969121 _aCabarle, Carla |
|
| 245 |
_aPlanning for future tax benefits of investing in regulation crowdfunding securities _c Carla Cabarle |
||
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _a | ||
| 520 | _aAt the intersection of Regulation Crowdfunding (Reg CF) and the preferential tax treatments for small business stock gains and losses is an opportunity to increase the likelihood of the best aftertax outcome, which is maximizing after-tax gain or minimizing after-tax loss. To achieve this outcome, investors must select Reg CF offerings using a tax planning lens by leveraging the commonalities between Regulation Crowdfunding and the tax benefi ts afforded for small business stock gains and losses under Sections 1202 and 1244. This article identifi es the similarities and differences between Reg CF and Sections 1202 and 1244 and suggests tips to prepare for best- and worst-case after-tax scenarios. | ||
| 650 | 4 |
_959484 _aMICROMECENAZGO |
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| 650 | 4 |
_947531 _aINVERSIONES |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 773 | 0 |
_9165317 _oOP 235/2021/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 3, Spring 2021, p. 21-41 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3803-03-Cabarle-Crownfunding.pdf | ||
| 942 | _cART | ||