NāʻAinaʻAha WaiwaiʻAna Waiwai Ma lalo o ka IRS Section 197

ʻO ka uku o ke kūʻaiʻana i nā waiwai waiwai e pono e hoʻolahaʻia ma luna o ke ola o ka waiwai. Ke koi aku nei ka IRS i nā waiwai waiwai, e like me nāʻoihanaʻoihana, mekini, a me nā kaʻa, e hoʻopauʻia. ʻO nāʻoihana waiwai iʻikeʻoleʻia, e like me ka waiwaiʻikepili, kumu kūʻai, a me nā laikini, ua hoʻonuiʻia.

ʻO keʻano o ka hōʻailona a me ka hoʻonuiʻana ,ʻano like. Ua hoʻolālāʻia ka waiwai o ka waiwai, a ua heluʻia ke ola o ka waiwai ma ka hoʻohālikeʻana i nā waiwai likeʻole.

Hoʻohanaʻia kekahi o nāʻano likeʻole e hoʻolaha i ke kumukūʻai, ma muli o keʻano o ka waiwai.

Pehea e hoʻonuiʻia ai nā waiwai iʻikeʻoleʻia

Hōʻike ka IRS i kekahi mau waiwai i waiwai waiwaiʻole ma lalo o ka Paukū 197 o ke Code Revenue Internal. Pono e hoʻonuiʻia kēia mau meaʻole (hoʻolaha nui) ma mua o 15 mau makahiki. ʻO ka hoʻohālikelikeʻana o nā waihona waiwai o ka 197 ma keʻano nui loa i ka heluʻana o kahiʻoihana kūʻai.

Ke'ōlelo nei ke IRS,

Ponoʻoe e hoʻonui i nā kumukūʻai hiki i nā makahiki "he 197" i loaʻa iāʻoe ma hope o ka lā 10 oʻAukake, 1993. Ponoʻoe e hoʻololi i kēia mau kumukūʻai inā paʻaʻoe i nā māhele 197 i pili i kāuʻoihana aʻoiʻoihana aiʻole i kahiʻoihana i hanaʻia. no ka loaʻa kālā.

Hoʻolālāʻia nā rula kānāwai 197 no kekahi waiwai waiwai, akāʻaʻole nā ​​mea'ē aʻe, a me nā māhele o ka 197, e like me ka mea i hōʻikeʻia ma luna nei, e pili wale ana i nā waiwai i loaʻa,ʻaʻole i hanaʻia.

ʻO ka Pauku 197 e pili ana i kēia waiwai waiwai

No nā mea i ho'ākākaʻia ma ka Paukū 197, nā waiwai iʻikeʻoleʻia:

1. ʻO ke aloha;
2. Ke hele nei i ke kūlana koʻikoʻi
3. Ka hoʻonohonoho paʻaʻana (ʻo ia hoʻi, nā limahana o kēia manawa, me kā lākouʻike, hoʻonaʻauao, a hoʻonaʻauao)
4. Nā puke pāʻoihana a me nā moʻolelo, nā pūnaehana lawelawe, a iʻole kekahi meaʻikepili'ē aʻe, me nā papa inoa a me nāʻike'ē aʻe e pili ana i nā mea i kēia manawa a iʻole nā ​​mea kūʻai paha

1. ʻO kahi palapala kope, kuleana kope, kumuhana, papahana, hoʻolālā, kumuhana,ʻike-pehea, hōpili, a me nā mea like
2. ʻO ka mea kūʻaiʻole i hoʻokomoʻia, e like me ka waihona mea kūʻai a me nā pilina me nā mea kūʻai
3. ʻO ka mea hoʻopuka i hoʻonohonohoʻia (ʻo ka waiwai o nā kūʻai kūʻai mai ma muli o nā pilina me nā mea kūʻai)
4. Nā mea like me nā mea (3) a hiki i (7)
5. ʻO kahi laikini, hāʻawi, a kuleana'ē aʻe paha i hāʻawiʻia e kekahi hui aupuni a iʻole ka hui (me nā hoʻopuka a me nā hoʻololiʻana)
6. Heʻaelike a berita pahaʻaʻole e hoʻokō i kaʻaelike i hoʻohuiʻia i loko o ka pili i ka loaʻaʻana o ka hopena ma kahiʻoihana aʻoihana paha; a
7. ʻO kahi hua'ōlelo, inoa inoa, a inoa inoa kūʻai paha
8. ʻO kahiʻaelike no ka hoʻohanaʻana, a he manawa manawaleʻa paha, i kekahi mea ma kēia papa inoa

Akā, ke'ōlelo nei ka IRSʻaʻole hiki iāʻoe ke hoʻolilo i nā waiwai i loko o nā kāhui 1 ā hiki i ka 8 ināʻoe i hoʻokumu i kēia mau waiwai, koeʻole "ua hanaʻoe iā lākou i ka loaʻaʻana o nā waiwai i lilo iʻoihana aʻoihana a iʻole kekahi hapa nui o kahiʻoihana aʻoihana paha."

ʻAʻole pili ka Pauku 197 i kēia waiwai waiwai

ʻO kekahi mau waiwai iʻikeʻoleʻia e nānāʻiaʻo ia he mau waihona waiwai o ka Pauku 197, a no lailaʻaʻole hiki ke hoʻonuiʻia i nā makahiki he 15:

1. Kuleana kope a me nā palapala hoʻoilina, nā makemake i nā kiʻiʻoniʻoni, nā leo kani, nā pūnaewele wiki, nā puke, a me nā mea like'ē aʻe. Ka hoʻokoeʻana: Inā i loaʻa kekahi o kēia mau mea i hanaʻia ma keʻano heʻoihana kūʻai, hiki iā lākou ke noʻonoʻoʻia he mau papahana 197.

1. Nā manaʻo o ka hui, ka hui like, ka hilinaʻi, a me ka waiwai paha; ma ka'āina, aiʻole ma kekahi mauʻaelike kālā
2. Nā Hawaiʻi ākea
3. ʻO kekahi polokalamu kamepiula
4. ʻO kekahi mau kālepa pili kālā.
5. Hoʻokaʻaʻike: Ua hoʻolakoʻia kēiaʻatikala no nāʻike loiloi wale nō, aʻaʻole i manaʻoʻia heʻauhau kālā aʻaha paha. Ponoʻoe e nīnau i kekahi o nā lunaʻauhau kālā ma mua o ka hanaʻana i nā mea hanaʻole.

ʻO nā lālā IRS ma kēia mau waiwai iʻikeʻoleʻia. He hana kēia no kāu CPA a hoʻolako kālā paha.