דיני מיסים עו"ד צביקה קניגסבוך

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<ul><li><p>" </p></li><li><p> ? </p></li><li><p> : : ? 1 :"" 2 - 3..."</p></li><li><p> - ' 2 2 (1) 2 (2) 2 (4) , 2 (5) 2 (6) 2 (7) </p></li><li><p> 2 (1) 2 (2) 2 (4) , 2 (5) 2 (6) 2 (7) </p></li><li><p> V </p></li><li><p> " "100 100 = 200 = 0</p></li><li><p>" V. </p></li><li><p> : .61gross income means all income from whatever source derivedSection 61 I.R.C </p></li><li><p> the gain derived from capital, from labor, or from both combined </p><p>Eisner v. Macomber 252 U.S. 189 (1920)</p></li><li><p> punitive damages=incomeHere we have instances of undeniable accessions to wealth, clearly realized,we would do violence to the plain meaning of the statute to say that the payments in question here are not gross income.Commissioner v. Glenshaw 348 U.S.426 (1955)</p></li><li><p> "" "" " </p><p> " " . ".</p></li><li><p> v " :" .. ..." : " . ".</p></li><li><p> v " " " "... " . ; - - " . "" , , ..." </p></li><li><p> " -Windfall. , , , . ."</p><p>" , . , .."</p><p>(" 1109/04, ' )</p></li><li><p> " - </p><p> ? ? </p></li><li><p> " ': " , </p><p> : ; " " " The Marker 26.10.09 </p></li><li><p> . </p></li><li><p> () 100 () 80</p></li><li><p> = 1.1.2011 5% : (.) 100 (5 ) </p></li><li><p> &lt; " " : 40 3.8%, . " ' .. -11%. , </p><p> " . , " , s&amp;p , .."</p><p>Bizportal 16.11.08 </p></li><li><p> = 1.9.2010 = 10%</p><p> = 95 </p><p> 95 5 = 10% </p></li><li><p> " : " " 4.5 2 . "" . : " " ( 22.9.2009) </p></li><li><p> : 100100</p></li><li><p> 10080</p></li><li><p> 1:LB100 5 </p></li><li><p> 2:LB80 80 2B10 </p></li><li><p> : </p><p> : ? "3()(3)() ..., , ... "</p></li><li><p> 1. ( ) 100 </p></li><li><p> " , . . . ", , , ... , , ".</p><p>(" 5287/97 ' ) </p></li><li><p> : " . . . . .. , , , 3()(3) [ ](: )? "</p><p> ( " 9715/03 ' " ") </p></li><li><p> " "" , 3 . " ".</p><p>", 3()(3) , . ... , ."</p></li><li><p> " , , , . . , . , . , . , , , . , , , ."</p></li><li><p> : (call): ( ) , , . (put): ( ) , . </p></li><li><p> :1./ Hedgers ( - Hedging )</p><p>2. </p></li><li><p> - : ()- 20 - 100 " - 100 200 (spot price) &lt; 100 ( ) = / in the money option</p><p> 50 (spot price) &lt; 100( ) = / out of the money option</p></li><li><p> - = ()= = 1000 = - = 30,000 - (Cash Settlement) - ( price Spot) - (physical Settlement) / </p></li><li><p> .</p><p> Futures - ( ) Forward - ( ) </p><p> : , , , , ...</p></li><li><p> = / </p></li><li><p> 1941 </p><p> 1949</p><p> ' 1965 </p></li><li><p> : 2(1) " ... " </p></li><li><p> ' 2 ' </p></li><li><p> 88 :" "- .</p></li><li><p>? (non recourse) 1.1.09 100 . </p><p>1.6.09 - 150 . </p><p>1.7.09 150 . </p><p>1.10.09 80 . </p></li><li><p>? ""- , , ......</p></li><li><p> v </p></li><li><p> 89 () :</p><p>" , ', ' ..." </p></li><li><p> """" " ...: ... "</p></li><li><p> v </p></li><li><p> 50 :" ... ' , ."</p></li><li><p> ( ) V ( ) V . </p></li><li><p> : : ' 91 () : 25% ' 121 : - 48% , : . / 97()(2) . </p></li><li><p> = </p></li><li><p> = 30,00010,00010,00010,000 I II III</p></li><li><p> (Bond Washing) : " : ( ) 100 10% . 1.1.20142. </p></li><li><p> . </p><p> COM </p><p> . EX </p><p> . </p></li><li><p>2 (1) 2 (2) 2 (4) , 2 (5) 2 (6) 2 (7) </p></li><li><p> 9 :(2)" , , ...</p><p> .</p><p>2. - . </p></li><li><p> ( ) I II </p></li><li><p> : </p><p> " , ... , ..."</p><p>(" 264/64 ' " )</p></li><li><p> "... , ... ?..."</p><p>(" 35/82 ' " )</p></li><li><p> Pecunia non olet 100 100 100 () 100</p></li><li><p> " . . " . . 2(1)2(4)2(1)</p></li><li><p> - 2(1) </p></li><li><p> = - 100,000 </p><p>' - (50,000 ) </p><p> 50,000 </p></li><li><p> ' 6 :" " ' 1 :" " " </p></li><li><p>' 17 :" ... ..." </p><p> V. () </p><p> V. </p></li><li><p> V. :' 17 :"...... ..."</p><p>' 32 :" :...(1) ..."</p></li><li><p> V. 50%, 10,000 = 5,000 (10,000) </p><p> = ? 10,000 (10,000) 0 </p></li><li><p> V. " ... : 10,000 - 10,000 - 5,000 </p></li><li><p> 1. ' . </p><p>2. ' . </p></li><li><p> - ? ( ) , ' , 5 10 . . ...</p><p> , , . ."</p></li><li><p>' " "(' , " ' ) </p><p>: . </p><p>: ? </p></li><li><p> " </p><p> = </p><p> &lt; </p></li><li><p> " , " </p><p>: : </p><p> ? </p></li><li><p> : 1. </p><p>" , 2. ? </p></li><li><p>' </p></li><li><p> " = 2,000 = 1,500 + = 900 </p><p> : 2,000 &lt; 2,400 + : 2,000 &gt; 1,950 1,500 + 450 = 1950 &lt; 2,000 </p></li><li><p> = 20,000 " = 26,000 - 5,000 20,000 () &lt; 21,000 ( ) </p><p> ( ' ) " = 26,000 = = 2,500 1,000 &lt; 2,500 . </p></li><li><p>' - ?" ( ) ( ) " " 4243/08, ' </p><p> " / </p></li><li><p> - ' - ' 31 ( ), " 1972. </p><p> ( ) " 1995 </p></li><li><p>' "2(1) . 80% : , ' ' , " . </p><p>"2(6) - ... - 100% .</p><p>( ( ), " 1972)</p></li><li><p> 30 " 17 - 20, ; ;..."</p></li><li><p> ' " . 4. , "</p><p> ( ) </p></li><li><p> " , ... ,..." </p><p>" .</p></li></ul>

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