问题描述：
英语翻译
For example:
〓First-year 50% bonus depreciation:ARRA extended the
50% bonus 〓 rst-year depreciation allowance available for
2008 to 2009.
〓 Increased Section 179 expensing:During 2009,
businesses can choose to expense and immediately deduct
up to $250,000 of the cost of qualifying proper ty and
equipment.The $250,000 maximum expensing amount is
reduced if the cost of all Section 179 proper ty placed in
service in 2009 exceeds $800,000.
〓S corporation built-in gains holding period:For tax
years beginning in 2009 or 2010,ARRA eliminates the
corporate level tax on the built-in gains of an S corporation
that converted from regular C corporation status at least
seven tax years before the current tax year.
Going,going,gone
Making year-end planning more urgent than usual,a
number of provisions in our tax law expire in 2009.Among
the expiring provisions are:
〓 The tax credit for research and experimentation
expenses
〓 Increased alter native minimum tax (AMT) exemption
amounts
〓 15-year straight-line cost recover y for quali〓 ed
Battersby
leasehold improvements,quali〓 ed restaurant buildings and
improvements,and quali〓 ed retail improvements
〓 Additional 〓 rst-year depreciation for 50% of basis of
quali〓 ed property
〓 Increase in expensing to $250,000/$800,000
〓 Expensing of “Brown Fields” environmental remediation
costs
〓 Empowerment zone tax incentives
〓 T ax incentives for investment in the District of
Columbia
〓 Renewal community tax incentives
〓 The FUTA surtax of 0.2%
〓 65% subsidy for payment of COBRA health-care
coverage continuation premiums
〓 Reduced estimated tax payments for small businesses
Tax tail should not wag the dog
There is a great deal of pressure in many businesses
to continue cutting costs,including taxes.This coincides
with increased scrutiny of tax retur ns on many levels of
government.Identifying oppor tunities for tax deductions
without running afoul of cash-strapped state and local tax
authorities should play a role in the planning process.On a similar note,the 〓 nancial or operational strengths
of a business transaction should always stand on their own,
aside from any tax bene〓 ts derived from them.There is also
the question of whether a tax deduction should be taken or,
if legally feasible,ignored.
An excellent illustration of the 〓 exibility of our tax rules
are those gover ning bonuses.A business operating on
the accrual basis has the oppor tunity to 〓 x the amount of
employees’ bonus payments before Januar y 1 — but to
pay them early next year .Generally,the bonuses are not
taxable to employees until 2010,but are deductible on the
operation’s 2009 tax return — so long as announced before
the end of 2009,and paid before March 16,2010.
For example:
〓First-year 50% bonus depreciation:ARRA extended the
50% bonus 〓 rst-year depreciation allowance available for
2008 to 2009.
〓 Increased Section 179 expensing:During 2009,
businesses can choose to expense and immediately deduct
up to $250,000 of the cost of qualifying proper ty and
equipment.The $250,000 maximum expensing amount is
reduced if the cost of all Section 179 proper ty placed in
service in 2009 exceeds $800,000.
〓S corporation built-in gains holding period:For tax
years beginning in 2009 or 2010,ARRA eliminates the
corporate level tax on the built-in gains of an S corporation
that converted from regular C corporation status at least
seven tax years before the current tax year.
Going,going,gone
Making year-end planning more urgent than usual,a
number of provisions in our tax law expire in 2009.Among
the expiring provisions are:
〓 The tax credit for research and experimentation
expenses
〓 Increased alter native minimum tax (AMT) exemption
amounts
〓 15-year straight-line cost recover y for quali〓 ed
Battersby
leasehold improvements,quali〓 ed restaurant buildings and
improvements,and quali〓 ed retail improvements
〓 Additional 〓 rst-year depreciation for 50% of basis of
quali〓 ed property
〓 Increase in expensing to $250,000/$800,000
〓 Expensing of “Brown Fields” environmental remediation
costs
〓 Empowerment zone tax incentives
〓 T ax incentives for investment in the District of
Columbia
〓 Renewal community tax incentives
〓 The FUTA surtax of 0.2%
〓 65% subsidy for payment of COBRA health-care
coverage continuation premiums
〓 Reduced estimated tax payments for small businesses
Tax tail should not wag the dog
There is a great deal of pressure in many businesses
to continue cutting costs,including taxes.This coincides
with increased scrutiny of tax retur ns on many levels of
government.Identifying oppor tunities for tax deductions
without running afoul of cash-strapped state and local tax
authorities should play a role in the planning process.On a similar note,the 〓 nancial or operational strengths
of a business transaction should always stand on their own,
aside from any tax bene〓 ts derived from them.There is also
the question of whether a tax deduction should be taken or,
if legally feasible,ignored.
An excellent illustration of the 〓 exibility of our tax rules
are those gover ning bonuses.A business operating on
the accrual basis has the oppor tunity to 〓 x the amount of
employees’ bonus payments before Januar y 1 — but to
pay them early next year .Generally,the bonuses are not
taxable to employees until 2010,but are deductible on the
operation’s 2009 tax return — so long as announced before
the end of 2009,and paid before March 16,2010.
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