Download e-book for iPad: Analytic Quotients: Theory of Liftings for Quotients over by Ilijas Farah

By Ilijas Farah

ISBN-10: 0821821172

ISBN-13: 9780821821176

This booklet is meant for graduate scholars and examine mathematicians attracted to set idea.

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Additional info for Analytic Quotients: Theory of Liftings for Quotients over Analytic Ideals on the Integers (Memoirs of the American Mathematical Society)

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Example You sell business property and figure your gain to be $10,000. Under the terms of sale you receive $5,000 in 2005, the year of sale, and $5,000 in 2006. You report one-half of your gain, or $5,000, in 2005 and the other half of your gain, $5,000, in 2006. However, if the sale involves depreciable property, the recapture rules trigger the immediate reporting of this portion of the gain—without regard to payments received. Recapture rules are discussed in Chapter 6. The installment method applies only to gains on certain sales; it generally cannot be used for inventory sales even though payment is received over time.

Prepayments may occur for a number of expenses. You may prepay rent, insurance premiums, or subscriptions. Generally, prepayments that do not extend beyond 12 months are currently deductible. In the case of interest, no deduction is allowed for prepayments by businesses. For example, if you are required to pay points to obtain a mortgage on your office building, these points are considered to be prepaid interest. You must deduct the points ratably over the term of the loan. Example If the mortgage on the office building runs for 30 years (or 360 months) and you pay the points on July 1, you can deduct 6/360 of the points in the first year.

Example You take out a three-year subscription to a business journal and pay the threeyear subscription price this year. You can deduct only one-third of the payment—the amount that relates to the current year. You can deduct another one-third next year, and the final third the following year. Prepayments may occur for a number of expenses. You may prepay rent, insurance premiums, or subscriptions. Generally, prepayments that do not extend beyond 12 months are currently deductible. In the case of interest, no deduction is allowed for prepayments by businesses.

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Analytic Quotients: Theory of Liftings for Quotients over Analytic Ideals on the Integers (Memoirs of the American Mathematical Society) by Ilijas Farah


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