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Малък бизнес

Стратегии и инструменти за финансово управление за малкия бизнес

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12 минути четене

Section 1033 Involuntary Conversion: A Non-Farm Business Guide to Deferring Gain on Property Destroyed, Stolen, or Condemned

Section 1033 lets non-farm businesses defer gain on property that is destroyed, stolen, or condemned if the proceeds are reinvested in qualifying replacement property within 2, 3, or 4 years. This guide covers the election mechanics on Form 4797, the similar-or-related-in-service-or-use vs. like-kind tests, the carryover-basis recapture trap, and the bookkeeping needed to survive an IRS look-back.

Mike Thrift

taxtax-planningtax-compliance
12 минути четене

When Capital Gain Becomes Ordinary Income: Section 1239 and the Family Business Trap

Section 1239 converts capital gain to ordinary income on sales of depreciable property between related parties — including a controlling owner and their own corporation, partnership, or trust. The constructive ownership rules under Section 267(c) make the more-than-50% threshold easier to cross than family business owners expect.

Mike Thrift

taxtax-planningdepreciation
12 минути четене

Section 30C EV Charger Credit Before the June 30, 2026 Cliff: Census Tracts, Prevailing Wage, and Form 8911

The Section 30C credit returns 30% of EV charger cost — up to $1,000 per port for homeowners and $100,000 per port for businesses — but sunsets after June 30, 2026. A line-by-line guide to census tract eligibility, prevailing wage and apprenticeship rules, depreciation interaction, recapture, and Form 8911.

Mike Thrift

tax-creditstax-planningtax-deadlines
16 минути четене

Solar Installation Contractor Accounting: Customer Deposits, RECs, PPAs, and Passing Through the Section 48 ITC Without Triggering Recapture

A solar installer's bookkeeping playbook — customer deposits under ASC 606, REC inventory, PPA classification under ASC 842, the 50% basis reduction on the Section 48 ITC, Section 6418 transferability mechanics, and the five-year recapture clock that survives a sale of the business.

Mike Thrift

constructionbookkeepingtax-credits
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