ThomsonReuters

DECEMBER 23, 2020

The IRS has announced the 2021 standard mileage rates for business, medical, and other uses of an automobile, and the 2021 vehicle values that limit the application of certain rules for valuing an automobile’s use. The same decreased rate will apply for deducting automobile expenses that are moving expenses under Code § 217.

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ThomsonReuters

AUGUST 19, 2021

The IRS has announced the 2021 inflation-adjusted Code § 280F “luxury automobile” limits on certain deductions that may be taken by taxpayers using passenger automobiles (including vans and trucks) in a trade or business. For purchased automobiles, the limits cap the taxpayer’s depreciation deduction.

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ThomsonReuters

JANUARY 7, 2021

The IRS has announced temporary COVID-19-related relief for employers and employees using the automobile lease valuation rule to determine the value of an employee’s personal use of an employer-provided automobile. A similar consistency rule applies to the vehicle cents-per-mile rule. Contributing Editors: EBIA Staff.

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ThomsonReuters

FEBRUARY 18, 2021

For more information on the various fringe benefit changes covered in Publication 15-B, see EBIA’s Fringe Benefits manual at Sections IV (“Company Cars and Related Benefits”), XX.F (“Vanpooling”), and X (“Qualified Educational Assistance Programs”). Vehicle Valuation Flexibility. Contributing Editors: EBIA Staff.

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ThomsonReuters

FEBRUARY 16, 2023

the standard mileage rate for use of an automobile to obtain medical care) have been revised to reflect their 2022 inflation-adjusted values. For more information, see EBIA’s Cafeteria Plans manual at Sections XX.D.7 Reflecting prior guidance (see our Checkpoint article ), personal protective equipment (e.g.,

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ThomsonReuters

FEBRUARY 3, 2022

the standard mileage rate for use of an automobile to obtain medical care) have been revised to reflect their 2021 inflation-adjusted values. For more information, see EBIA’s Cafeteria Plans manual at Sections XX.D.7 The 2021 version of Publication 502 is substantially similar to its 2020 counterpart. Relevant dollar amounts (e.g.,

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ThomsonReuters

AUGUST 25, 2023

How does Section 179 deduction work for vehicles? The IRS states that the maximum amount that can be deducted each year depends on the date the client acquired the passenger automobile and the year they placed it in service. How does Section 179 deduction work for vehicles? Are vehicles a five year depreciation?

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ThomsonReuters

JANUARY 28, 2021

the standard mileage rate for use of an automobile to obtain medical care) have been revised to reflect their 2020 inflation-adjusted values. For more information, see EBIA’s Cafeteria Plans manual at Sections XX.D.7 For more information, see EBIA’s Cafeteria Plans manual at Sections XX.D.7 Relevant dollar amounts (e.g.,

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Musings on Markets

NOVEMBER 9, 2021

Tesla: The Back Story I first valued Tesla in 2013 , as a "luxury automobile company" and I have valued almost every year since. Tesla has disrupted and reinvented the automobile business : Putting any company into the automobile business handicaps it, when it comes to value, for a simple reason.

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Start-ups Dividends Marketability Market Capitalization 99

Benzinga

MAY 22, 2022

Pune, India, May 23, 2022 (GLOBE NEWSWIRE) -- The global automotive filters market size is anticipated to showcase substantial growth in the forthcoming years due to rising consumption of automobiles. The critical analysis of marketplace sections, prediction analysis, and expert insights are strategically included in the report.

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Reynolds Holding

AUGUST 17, 2023

asserting that the automobile manufacturer was changing its name to “Voltswagen” were material false statements of fact but dismissed the complaint because of a lack of a nexus between the statements and the unsponsored ADRs that the investors purchased. [5]

Alpha 94

Alpha Marketability 94

ThomsonReuters

FEBRUARY 15, 2023

on land and improvements made on that land; however, some states also tax personal property like automobiles and machinery. What is personal property tax? Many states impose property taxes on tangible personal property (TPP), which is moveable property like automobiles, business equipment, and machinery.

Appraisal 52

Appraisal Intangible Assets Equity Technology 52

ABI

JANUARY 10, 2020

In In re Hamilton-Gaertner , a North Carolina Bankruptcy Court found that the debtor’s proposed Chapter 11 plan satisfied the good faith requirement of section 1129(a)(3) of the Bankruptcy Code, despite certain expenses typically indicative of bad faith. [1] 1] The debtor was a physician who earned approximately $400,000 per year. [2]

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Musings on Markets

JANUARY 26, 2023

Tesla: A Revolution Unfolds In evaluating Tesla's climb to domination, at least in market value terms, of the automobile business, it is worth remembering how impervious this business was to disruption in the decades leading up to Tesla's arrival. per share in 2022.

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Start-ups Marketability Risk Premium Equity 80

ISA

APRIL 14, 2023

The first nine FAQs address USPAP generally, then sections group FAQs related to the Ethics Rule, Record Keeping Rule, Competency Rule and Jurisdictional Exception Rule. John Doe for furniture, David Jones for automobiles). They are neatly organized in groups. Numbers 127 to 264 look at appraisal development.

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Appraisal 58

ThomsonReuters

JUNE 6, 2022

A number of individuals and families who made their wealth during the late 19th and early 20th centuries in the railroad, steel, oil, and automobile industries (such as Sage, Carnegie, Rockefeller, and Ford) made large-scale donations. Philanthropy and private foundations have been around for more than a century. Today, every U.S.

Start-ups 97

Start-ups Compliance Equity 97

Musings on Markets

DECEMBER 21, 2022

As you will see in this section, I teach a range of courses, and I hope that my teaching of each course is informed by thinking about and teaching of the other courses.

Corporate Finance 89

Corporate Finance Finance Start-ups Marketability 89

Musings on Markets

NOVEMBER 10, 2022

For non-manufacturing companies, they can take on less conventional and tangible forms (and as well argue in the next section, accounting has never been good at dealing with these). For a manufacturing company, these can take the form of plant and equipment.

Finance 74

Finance Start-ups Equity Equity Financing 74

Musings on Markets

FEBRUARY 2, 2023

I am assuming that Tesla will hit its growth wall at about $400 billion in annual revenues, but as I will note in the next section, that can be debated, but the growth rate forever is bound by mathematical constraints to override. In the section below, I will summarize some of the key arguments, with my responses.

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Start-ups Risk-free Rate Market Capitalization Marketability 99

Musings on Markets

JUNE 23, 2023

In the last four decades, computer chips have become part of almost everything we use, from appliances to automobiles, and the companies that manufacture these chips have seen their fortunes rise, and sometimes be put at risk, as technology shifts. From High Growth to Maturity! in revenues for every dollar of capital invested.

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Start-ups Marketability Market Capitalization Technology 91

ThomsonReuters

NOVEMBER 15, 2023

If you claim a deduction of more than $500, but not more than $5,000 per item (or a group of similar items), you must fill out Form 8283, Section A. If you claim a deduction of more than $5,000 per item (or a group of similar items), you must obtain a qualified appraisal of the item or group of items and fill out Form 8283, Section B.

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Fair Market Value Compliance Banking Marketability 52

Musings on Markets

DECEMBER 10, 2021

In this section, I will begin by looking at the mythology behind this push, and why it does not hold up to common sense questioning. The Mythology of the Great CEO Are there a set of qualities that make for a great CEO? To see, why consider how corporate governance played out at Ford, a twentieth century corporate giant.

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Start-ups Marketability Technology Market Capitalization 83

ThomsonReuters

MARCH 15, 2021

This section was added after the American Jobs Creation Act of 2004 was signed into law and covers compensation arrangements, such as salary and bonus deferral arrangements, severance pay arrangements, taxable reimbursement arrangements, and certain in-kind benefits (i.e., club memberships and automobiles).

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Start-ups Finance 98

ThomsonReuters

MARCH 1, 2021

In the early 1900s, automobile engineer Henry Ford made headlines for paying remuneration at two times the going hourly wage at the time – $5 per hour – to many of his employees. The TWC is able to do this after Governor Abbott suspended a section of the Texas Labor Code and allows for a postponement until July 2021.

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