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Here's one change that every investor in America would like this year. Typically, investment losses, when it comes to taxes, can be deducted only against investment gains. The tax you pay on regular income is not affected. And that's generally true for individuals as well as corporations, unless of course investing is your...

Author: /time Magazine | Title: New Tax Rules: The Hidden Corporate Bailout | 12/10/2008 | See Source »

...preferred shares, which were essentially rendered worthless when the government took over the two large mortgage guarantors, can count the loss on that investment as a regular business loss, not an investment loss. The Federal Government has estimated the change will save banks as much as $3 billion in tax payments this year. Improved Tax Break on Foreign Operations...

Author: /time Magazine | Title: New Tax Rules: The Hidden Corporate Bailout | 12/10/2008 | See Source »

Corporations have been able to postpone taxes on profits earned overseas so long as those profits remain overseas, and borrowing from a foreign subsidiary has been strictly limited to 30 days or less, lest the money be seen as repatriated profits and taxed accordingly. An IRS notice in October, though, allows companies to receive loans from their overseas businesses for up to 60 days and not have to pay taxes on the profits, so long as the loan is paid back in 60 days. Pay it back in 59 days, and you can roll the loan over three times...

Author: /time Magazine | Title: New Tax Rules: The Hidden Corporate Bailout | 12/10/2008 | See Source »

Saba Ashraf of law firm Troutman Sanders wrote in a notice to clients that the IRS's relaxation of overseas borrowing rules "continues the trend of taxpayer friendly guidance in light of the credit difficulties and economic downturn." Federal Assistance, Tax-Free...

Author: /time Magazine | Title: New Tax Rules: The Hidden Corporate Bailout | 12/10/2008 | See Source »

Under the law, companies have to pay taxes on any money they receive in federal aid, just like any other income. But don't worry, corporate America, the Treasury's Troubled Asset Relief Program won't trigger a tax bill. In October, the IRS said it doesn't consider money given by the government to the ailing banks as part of the TARP program financial aid. Call it a financial encouragement to stay in business, but not aid. Tax-Loss Carrybacks...

Author: /time Magazine | Title: New Tax Rules: The Hidden Corporate Bailout | 12/10/2008 | See Source »

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