1) Discuss the tax treatment of bad debts and net operating losses.
2) Discuss the tax treatment of passive losses and casualty and theft losses.
3) Discuss the tax depreciation system.
4) Define amortization. Provide three examples, including the tax treatment.
5) Discuss the tax treatment for long-term contracts, installment sales and deferred payment sales.
6) Discuss the tax treatment for the sale of a principal residence.
7) Define Section 1231 property. Discuss the tax treatment.
8) Define Section 1250 property. Discuss the tax treatment.
Presentation: The wellbeing and social consideration field is confronting a portion of the greatest difficulties for quite a long time. Demographically this is on the grounds that more individuals are falling prey to evolving condition, denied economy, social components, expanded populace, way of life changes, early mortality and so on. The exploration has given numerous advantages in revelation of new medications and advances utilized in medicinal services. It can enhance the wellbeing result to people which thus decreases the weight on the human services. In 1953 Andhra Pradesh was first framed on a phonetic premise via cutting it out from Madras zone. In 1956 later it was converged with telugu talking territory of Hyderabad state to shape an Andhra Pradesh State. With a specific end goal to keep alive the enthusiasm of the Telegu individuals, Amarajeevi Potti Sriramulu kept weight on the Madras Presidency government to give an ear to open interest for the different Telugu talking state (Rayalaseema and seaside Andhra) to frame another Andhra state. With unbreakable assurance he went on a quick, and just halted when head administrator Jawaharlal Nehru guaranteed to shape new Andhra State. On the midnight of 15 December (i.e. Mid 16 December 1952), Potti Sriramulu kicked the bucket and relinquished his life endeavoring to accomplish the state. In the historical backdrop of this telugu state on the eighteenth Feb 2014 Lok Shabha of India affirming the development of Telangana with ten locale. In India, Andhra Pradesh is one of the populated state on account of its development and its geographically close to the ocean drift. In India, Andhra Pradesh is one of the populated state in light of its development and its geographically close to the ocean drift. The Census throughout the year has seen the state develop relentlessly in the terms of populace. It is situated in the southern locale of the nation, the state imparts its limits to Orissa, Tamil Nadu and Karnataka. The capital of the state is the energetic city of Hyderabad that has seen the run of Nizams for quite a while. Andhra Pradesh has been one of the most seasoned states in the nation and discovers its place in numerous old works of Literature. As per 2011 statistics, the number of inhabitants in Andhra Pradesh is 84 million. The development rate of the populace is around 11% which is beneath the national normal. The state has seen the quicker development in the terms of Technological framework, common works and furthermore created in segments like IT and Telecom. The state has tiled over a zone of 275000 sq km and has numerous spots of vital and social proof. It has added to have the imperative place for Worship, for example, World renowned divinity, Tirupati balaji. Andhra Pradesh has a populace thickness of 308 which is underneath the national normal. In 2011, the proficiency rate is 67% while contrasted with national normal of around 74% and a reason for intrigue is given. Andhra Pradesh have the best ports in the nation with respect to Trade. http://chart.apis.google.com/chart?chs=300x120&cht=p3&chf=bg,s,FFFFFF00&chco=FF9900|F3F3F3&chdl=Rural|Urban&chd=t:66.64,33.36&chl=66.64+%25|33.36+%25&chp=2.5&chtt=Rural%20Urban%20Andhra%20Pradesh Populace in Andhra Pradesh in 2011 As indicated by Andhra Pradesh Census in 2011 the populace has expanded to 0.84(8.46 and 7.62 crore) when contrasted with evaluation in 2001. The aggregate populace is 84,580,777 of which male and female were 42,442,146 and 42,138,631 individually. C:UserslenovoDesktopchart.png Populace Growth Rate in Andhra Pradesh The aggregate populace development in this decade is 10.98% while in earlier decade was 13.86%. The number of inhabitants in Andhra Pradesh shapes 6.99% of India in 2011. Proficiency Rate in Andhra Pradesh 2011 According to 2011 populace evaluation Literacy rate in Andhra Pradesh has been upward pattern and is 67.02%. in which male proficiency remains at 74.88% and female education is at 58.68%. The aggregate literates in Andhra Pradesh remains at 50,556,760 of which male were 28,251,243 and female were 22,305,517 and regarding rate it remained at 60.47% of male and 71.16% of female separately. Andhra Pradesh Density 2011 The aggregate zone of Andhra Pradesh in 275,045 sq km. Thickness of Andhra Pradesh is 308 Sq Km when contrasted with 277 sq km in 2001. Sex Ratio in Andhra Pradesh In Andhra Pradesh Sex Ratio is 993 for every 1000 male and female is 978 for each 1000 guys which is beneath national normal of 940 according to registration 2011. Portrayal 2011 2001 Populace 8,45,80,777(Approximate 8.45 crores) 7,62,10,077(Approximate 7.62 crores) Male 4,24,42,146 3,85,27,413 Female 4,21,38,631 3,76,82,594 Development in Population 10.98% 13.86% Level of Population 6.99% 7.41% Sex Ratio 993 978 Youngster sex proportion 939 896 Thickness/km2 308 277 Zone km2 2,75,045 2,75,045 Zone mi2 1,06,195 1,06,196 Add up to Child populace (0-6 Age) 91,42,802 1,01,71,857 Male populace (0-6 Age) 47,14,950 51,87,321 Female populace (0-6Age) 44,27,852 49,84,536 Proficiency 67.02% 60.47% Male Literacy 74.88% 71.16% Female proficiency 58.68% 50.29% Add up to proficient 5,05,56,760 3,99,34,323 Male proficient 2,82,51,243 2,34,44,788 Female proficient 2,23,05,517 1,64,89,535 Provincial Population in Andhra Pradesh 2011 In the aggregate populace of Andhra Pradesh 66.67% live in towns of provincial regions. Guys and females are 56,361,702 individually. The populace development rate recorded for the decade was 66.64%. In rustic locales of Andhra Pradesh state, female sex proportion per 1000 guys was 996 and kids underneath age of 6 was 941 young ladies for every 1000 young men. In rustic locales of Andhra Pradesh express, the education rate for guys and females remained at 69.38% and 51.29% individually. Portrayal Rustic Urban Add up to populace 5,63,61,702 2,82,19,075 Male populace 2,82,43,241 1,41,98,905 Female populace 2,81,18,461 1,40,20,170 Populace development 1.73% 35.61% Sex proportion 996 987 Kid sex ratio(0-6) 941 935 Kid population(0-6) 61,52,022 29,90,780 Kid percentage(0-6) 10.92% 10.60% Literates 3,03,51,065 2,02,05,695 Normal education 60.45% 80.09% Male education 69.38% 85.79% Female education 51.29% 73.31% Evaluated rough birth rates, unrefined passing rates and newborn child mortality in Andhra Pradesh. S.No Particulars 2010 2011 Country Urban Country Urban 1 Unrefined birth rate per 1000 populace 18.3 16.7 17.8 16.6 2 Unrefined passing rate per 1000 populace 8.6 5.4 8.5 5.2 3 Newborn child death rate per 1000 live births 51 33 47 31 Source: Sample enlistment framework factual reports, 2010 and SRS release vol.47 No.2,Oct 2012 of office.Registrar general of india, Ministry of home undertakings, Govt.of India, New Delhi. Hyderabad: It is the capital city of Andhra Pradesh and one of the biggest state in India. The source of the name Hyderabad came into picture when Muhammad Qulin Qutub established the city and named after a nautch young lady who got changed over to Islam after marriage and received the title Hyder Mahal and in her respect the city was renamed as Hyderabad. Hyderabad is situated in the north-western piece of Andhra Pradesh and lies on the banks of Musi River in the northern piece of the Deccan level in south India. Atmosphere Hyderabad has a tropical wet and dry atmosphere running from the size of 21 – 32 degree Celsius. The Hyderabad Municipal Corporation was extended in 2007 to frame the more noteworthy Hyderabad Municipal Corporation. Hyderabad has cleared in workmanship, writing and cooking. The city is additionally pulled in with visitor goal, for example, Chowmahalla Palace, Charminar and Golkonda fortification and holding hands with different intriguing historical centers, bazaars, displays, libraries, sports scenes and other social establishments. Hyderabad is a shell for data innovation, pharmaceutical and biotechnology enterprises. It is likewise a home for film industry, training and research having 13 colleges and business schools.It turned into a vacationer spot and center point of different societies. As per 2011 Census Population in Hyderabad: Portrayal 2011 2001 Populace 39,43,323 38,29,753 Male 20,18,575 19,81,173 Female 19,24,748 18,48,580 Development in Population 2.97% 21.74% Zone Sq.Km 217 217 Thickness/km2 18,172 17,649 Extent to AP populace 4.66% 5.03% Sex ratio(per 1000) 954 933 Youngster sex ratio(0-6 Age) 914 943 Normal Literacy 83.25 78.80 Male education 86.99 83.74 Female education 79.35 73.50 Add up to youngster population(0-6 Age) 4,69,126 4,86,084 Male population(0-6 Age) 2,45,127 2,50,173 Female population(0-6 Age) 2,23,999 2,35,911 Literates 28,92,155 26,34,949 Male literates 15,42,688 14,49,602 Female literates 13,49,467 11,85,347 Extent of child(0-6 Age) 11.90% 12.69% Extent of boys(0-6 Age) 12.12% 12.63% Extent of girls(0-6 Age) 11.64% 12.76% C:UserslenovoDesktopchart (1).png Social insurance The Andhra Pradesh Vaidya Vidhana Parishad, a division of the state government ,manages human services in Hyderabad. Restorative administrations are given by government healing facilities, centers, private doctor's facilities and philanthropies. In 2010-11 the city had 50 government healing centers, 300 private and philanthropy clinics and 194 nursing homes together having roughly 12000 doctor's facility beds. The proportion for each 10000 individuals in the city there are 17.6 clinics beds, 9 expert specialists, 14 medical attendants and 6 doctors. The ordinary citizens favor private healing facilities as they are institutionalized with great quality and advance treatment. As per the 2005 National Family Health Survey, 24% of Hyderabad's families are secured by government wellbeing plans or protection. The city's aggregate richness is 1.8 where just 61% of youngsters has demonstrated with every fundamental immunization( BCG, measles and f>GET ANSWER