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1040 Ez 2012

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1040 Ez 2012

1040 ez 2012 Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). 1040 ez 2012 Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. 1040 ez 2012 To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. 1040 ez 2012 Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. 1040 ez 2012 Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. 1040 ez 2012 To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. 1040 ez 2012 Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. 1040 ez 2012 The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. 1040 ez 2012 Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. 1040 ez 2012 It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. 1040 ez 2012 A periodic review is made to determine whether any additions, deletions, or revisions are needed. 1040 ez 2012 Some of the terms listed are identified by the abbreviation “P. 1040 ez 2012 R. 1040 ez 2012 ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. 1040 ez 2012 Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. 1040 ez 2012 , N. 1040 ez 2012 W. 1040 ez 2012 , IR-6102 Washington, DC 20224 or electronically to: vto@irs. 1040 ez 2012 gov Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 31-Mar-2014

The 1040 Ez 2012

1040 ez 2012 Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. 1040 ez 2012 Explican también cómo calcular la base de una propiedad. 1040 ez 2012 Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. 1040 ez 2012 Una pérdida puede ser o no ser deducible. 1040 ez 2012 Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. 1040 ez 2012 Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. 1040 ez 2012 Table of Contents 13. 1040 ez 2012   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. 1040 ez 2012   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. 1040 ez 2012   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. 1040 ez 2012 Información adicional. 1040 ez 2012 Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. 1040 ez 2012 Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. 1040 ez 2012   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. 1040 ez 2012 Excepción 2. 1040 ez 2012 Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 1040 ez 2012 Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications