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An advantage to a variable-rate demand note from the holder's standpoint is the fact that the holder may reinvest the par value in a new bond in a time of rising interest rates.
Szybkie randki pojawiły się już w wielu filmach i serialach, a także w teledysku, a nawet reklamie!

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The sale of capital assets results in capital gain or loss.The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction.Corporations can fold either by dissolution or complete liquidation.Dissolution is an “administrative” termination of the corporation and while it is a usual first step, it doesn’t necessarily mean the corporation is folding.If the governing state allows dissolved corporations to retain assets, the corporation can continue to exist.

A distribution of cash or property from an LLC classified as a disregarded entity has no tax ramifications because the assets transferred are already deemed the owner’s assets for federal taxes (although legal ownership is vested in the disregarded entity).The sale of a business usually is not a sale of one asset. Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade.The gain or loss on each asset is figured separately.A liquidating distribution is a distribution (or a series of distributions that may extend beyond one year) that completely liquidates a member’s interest in the LLC. 731(a), current distributions of cash or property are not taxable to the distributee member if the amount of cash received does not exceed the member’s tax basis in the LLC.The basis of the distributed property in the hands of the distributee member is equal to the LLC’s basis in the distributed property immediately before the distribution, limited to the total amount of the member’s basis in his or her LLC interest.A distribution of cash or property from an LLC classified as a C corporation may represent a salary payment, a dividend, a return of capital, or a distribution made in partial or complete liquidation.