Income Taxes. Gains or Losses on Sales and Exchanges. Proceeds from Sales of Oil Payments Carved from Larger Interests Held Capital Gain

1955 ◽  
Vol 68 (6) ◽  
pp. 1081
Keyword(s):  
Income Taxes ◽  
Capital Gain

scholarly journals The Tax Reform Act of 1986: Its Impact on Pennsylvania Farmers

1987 ◽  
Vol 16 (2) ◽  
pp. 84-92
Author(s):  
William Grisley ◽  
Larry C. Jenkins
Keyword(s):  
Beef Cattle ◽  
Tax Reform ◽  
Income Taxes ◽  
Capital Gain ◽  
Average Increase ◽  
Percent Increase ◽  
Short Run ◽  
Gross Income

The Tax Reform Act of 1986 was studied to determine its short-run impact on Pennsylvania farmers. For the 3,059 farms studied, the average increase in total tax obligation resulting from the TRA of 1986 was $446 per farm, or a 48 percent increase in federal income taxes actually paid in 1984. Differences in impact were found across farms categorized by commodity type. Egg producers were most severely impacted, while beef cattle producers least affected. In general, the increase in adjusted gross income was due to the loss of 60 percent exclusion on capital gain income.

Two Stock Portfolio Choice with Capital Gain Taxes and Short Sales

2001 ◽  
Author(s):  
Michael F. Gallmeyer ◽  
Ron Kaniel ◽  
Stathis Tompaidis
Keyword(s):  
Portfolio Choice ◽  
Capital Gain ◽  
Short Sales ◽  
Stock Portfolio
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