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1、PlanningforevertaxsavingslLearnhowtokeepyourtaxbillatthelegalminimum…andkeepitthere!ByMarkE.BattersbyNowisthebesttimetothinkaboutreducingtheornamentalandmiscellaneousmetaloperation’staxbillevenlowerthanthepointtheeconomymayhavedrivenitto.And,ofcourse,aimtokeepthattaxbillatitslegalminimumformanyy
2、eartocome.Whilemanyofusrelyontheadviceandhelpprovidedbytaxprofessionalsorutilizesoftwareprogramstoensurealowtaxbill,therealgoalshouldbealowtaxbillfornotjustthistaxyearbutyear-after-year.Thebestguaranteeofconsistentlylowtaxbill,thisyear,nextyear,andso-ondowntheroadis,ofcourse,taxplanning.Taxplann
3、ingiseasy:themoretaxdeductionstaken,thelowerthefabricatingoperationstaxableincomewillbe----atleastforthistaxyear.Ofcourse,ignoringpotentialtaxdeductionsthisyearmightmeansignificantsavingsinlateryearswhenprofits----andtaxbills---arehigher.Eitherway,inorderfordeductionstocount,thetimetomakethemove
4、snecessaryforthoselowtaxbillsisbeforetheendofthetaxyear.TaxPlanningBasicsWhenthinkingaboutanytypeoftaxplanning,everymetalfabricatorshouldkeepinmindthatalthoughtheIRSmayoccasionallydisagree,thecourtsstronglybackeverytaxpayer’srighttochoosethecourseofactionthatwillresultinthelowestlegaltaxliabilit
5、y.Thus,astheendofthetaxyearquicklyapproaches,everyfabricatorfacesseveraldifferentoptionsastohowtocompletecertaintaxabletransactions.Outtaxsystemhasgraduatedratesthatincreasealongwiththeincomeofthemetalfabricationbusinessatvarioustaxrates.Thus,onestrategyforsavingtaxesmeansreducingthetaxbracketof
6、thefabricatingoperation.Gettingthemostfromthetemporary15-percenttaxratefordividends,meansfindinganotherwaytoreducecorporatelevelincome----andtaxes?Obviously,neitheranornamentalmetalfabricatingbusinessnoranybusinessownercanliterallyreducetheirfederalincometaxrate.Theycanhowever,takeactionsthatwil
7、lhaveasimilareffect.Forexample:lChoosingtheoptimalfromoforganizationforthebusiness(suchassoleproprietorship,partnership,corporationorSCorporation).Althoughnotayear-endtaxplanningstrategy,thisoptiondeservesattentionintheovera
