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Income Taxation (Part2) 2019 - Banggawan - PDF (Solman)

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169 views165 pages

Income Taxation (Part2) 2019 - Banggawan - PDF (Solman)

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Martin Bacelonia
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we do not claim any rights of this book... it has no other intention, but for educational purposes only... all rights reserved to its author/owner please consider buying the original book Scanned with CamScanner _ ~—t” ape 12-Dningsin Pane Sra gD see Sch ha ce A FB e oem eopertir rece sac rom he stand ober seston Noten sn or depreciated cost ofan 28864, Thy otro cee pry tee irate ont amma eet pint Seana discussed tater Vath chapter, se tieantenseamtor —_ a aya et neg Tq te dermisti Fdeducans om £8 nek Te pu abe fo Orda etre fr see oe ope tear mina a <) eso reo am ite oe at he Eons te ery pore conten hia phn a Sine oe eta os meaner pe ard) SRT Mo re ects wera sy extranet ofa Gano Terror ci one ae dedi cy path eer ofan ig eee etter ome ses nd rl Proper, eee tore nae tae A et copa 8 3 tem of Fee a ear ame The iw ses net apa ses wien editors ar nov wed inte sins oF ade fhe tye, Seer tate ps a cpa st cap se te Teeter oats areal proper depends upen whether th payers iin erseorportion rr cast 12- Degen roars fc Indlaualtaayers: The aldng peri rae {ove cptl tet ell by anindvdaarpye fora pei o 1 tire tan nye (rtm ag prin = of ea a 2 mre ton ne yea hn tr Ring pro) = 9% oh xpi wi orGormarate taxpayers: epee of he enh of he ling prio 100% ofthe capa uno xa Ioees repo The hig period eden no apt carports hn: nial tnpayer kth anlar proper laws 2010 temas _Dutecuied Dates Sando, & ein zine 7 ton Ofte semper “Griaore—ta/sants—" 'zagon tape Vso ‘jsyaniy en Vmenppnces 7/24jz0in ayavjaniy— (sun000) oe Baars wiasreoin —{ "Sooo0) oct zhwrane ‘wpyany asa test Gaailesl 5 Galas. ome npainnces longterm (160000) "50% (#9200) Toots shore ( ‘S0000) 100% (dag econ sos cae ® [esumnecnay posure) mponasetserton forsee tar Corpraton 2 dmesie spouting company ane rca tthe iit urea kw af 2000 Bunn ef pd Ok ‘Scanned with CamScanner Ee s2-beargsin Prose =. rt Sesto mcm econ eim ‘Eases Preterm ent Fee ace Sthwane wound nance mene taszton Me Tan we ness a Feeeee dag renee 500,00 ees eit ang ovata an had ag Pednensemeric takimata eee mons P 2ac00 ‘imines soon C000) eee ‘ons soot Domest bonds Soon © 330000) amends ‘room tae Fosse teers Tenet cana in sha be compat flows: Fern td F1000 #108, 10000 omic isonayesom C3000, Ferenc: 3 i Nepales ae Tegner mel donsi stent 9 ae ‘Rrveporate past easement Fessyemercnoren Sat pests inte oe aru fallow: Grint geteenensoment 20200 Sec gan 2 tm com roar ea cour 12- Onan Papen Sar gonicoe + atom Peat Sceyteeaieewns | (Hi ages jase 7 Soe arg Seca parabens area Seas fui {heme apal an of ps Corporation shlbe compte a flew oes bone) 10% C oam Foregnstc PAD B00% 100% on fecal inca, Sin/teene Recon Feet » eoo0 deena a ‘bre rt et oie routers rment rane Oranarytossonold machine "28080 __24sa00 ‘rene oe isto ‘ips ora Cald prover tne. Mowers the annul capt ais bud pleat aed besser ore uns aca wih Oe abl to pur theoy hese ies re nal ony when reales ste rm hea rough poy se or xchange {Shigur utandlower nce lower te The anetineoftanpue ao ot Smpued tthe ttl of tas ssn the tana lit of ep pe ited snouly as eps compro vay Saf lange capil gst ‘a lsser up passe recopnand oration purposes ‘Scanned with CamScanner cnr nr aba tan See tet Sera clients sree egal g ge ge es fea 0 POPES 30a to ses aa However 1 ttle oly Fes et sa eins i erties Don rae tested nee Pipes Art qu bcbg on Sy = SS mage > i ec ierses nthe PINS ( ‘t0p00) cme = Se es canes cates i erste sauce mene (Ey semmtir ane prin tle eS eee va a on ES ee =a acai — ts Ms eae mm Sas} = am BS anring us alte cai ano ss om ea tet ter the acetate wg sae Feregstcs 100% (e_an00o) sna) evap pinseros — - come 12- Darn in Propeton ‘hereto densa properties flows ratney Het capea a Mette tom a fnrctuenctien — fa0oen (Fanon) S00 in tt et cpa ine habe cof ay to wet ergs mh then ey ene eee se oo ‘RSet h Pipie aseation 2 [ame the efron In the revo sation ect hat ay eeston Iraton The nt cpa Armes cto propery sal be captains ‘hereporte ems deaings improper areas tlms iy Ordnary Net Capt Maeictorpanan — Featoos @ teanon) # ate Rendencorrcon —P 120a00 (P= ‘son0o) * 300000 | ie Capita Las Carryover Inviltpayers ae sled to canyover net pal oss a 3 ded sa nolan he ling year ue tthe llowing i: TT Lint 1 The oust of et ncome nthe year the oe xp lss wa 2 mit fhe sealable nt captain folowing year Inother words, the saut ofthe net capitals ary oer al be whichever thelowes oth actual net cptalios Limit ane nt Noe that the ost capital lst carypover xsi fr one year only and Apc ony to nti exayersCoprse tapayes ae ot alow ‘Berth it carey over et tal. ‘Scanned with CamScanner Yr ofr 12 Denigsin Proees See ces smnrenamnetme ven Ea reperengerttrgmre Sram CF ea) eee cam (elias it avec deamein cata mer shut ernie Thi, pee = vena samnmenie Fag TSG ser ae =e aes nn ttre etn cit aes he neon gin 2019 ale computed OB witeoy Fao sete) aeons 7 : Creer Lams of OE woe © sagen» 0000 Neen eae Teeter ech ye = ume hr cts tome enone Eames Ne ust ep th me lr es ap ma Seer etc! 220 gb ed Inte re pia > Deter nalocedonroroneye> Fear apy theft tal nose 2s cnc fore delingsincapalaees F80003 F000 Diner natant onan nap S000) tan) ‘ete ga os) (ia) “Foon Case 12 Daiog nProgetes Thenetantal gan sh be compte 209 fiw etapt anne) win Ft rye tat OK rane and rank" ange” _20.400) fecal vn —_ Ince alee dsings nea rim Maine ne ae fetocome iam cimm Needles toy here en capital oss ch. when the tapayerincus 3 net ‘Rein vote ne to wa suena hen he Aotlonale ofthe frit: er Income at Incarrnce of capital lost ‘he amount apt loss cry versal ered theme come ere ios the tepayer old be Benefited ely up tothe amount of the Net ear eich the apa os wil eae and Sve fom tation The ess of te ep ‘Tobe ait te cry over shal ot reat in llowing he taxpayer more han what Ae could have cmedsscuming i edb of ep ies aoe oe [iw noha ord the ey over soul not rs unde spe Rational ofthe second limit Het capt gain inthe following yor ‘he smo of eal hs aey-over sal ot eed he pe gla the Faowing year Allowing eal los cry one excess fee set cap {he follwing year wl sete another net capital zene alowiag yar whe tribes one yearcarnver lender he MR SPECIAL RULES INTHE DETERMINATION OF TAX BASIS [A Forassets acquired by purchase, the tx basis the 1 Aeguisiton cos: Mei sets om depres ardinary ace sth and “any ase purchase or a iadeoute consideration ar those acquired a Icerthan hfe athe dt acquis ‘Scanned with CamScanner, | ccna 12 Deaigsin Peres 2 preted ast for depreia comet ci et ig Senter sca Sees ia rants br rea 1509000 “ aman ton Ezmaann ra utter Te hy gettin ene he nr hale so00000 Seng Shea Eom ara: he eta rere rte tec hos of opt seth aqui st. Ca egy ie Stee eaten The gn Be ae shall be Poe, = prover ef ts Tes ot os 0 os (erases received by exchange far wale of asset received For assets received by way of raitous ie: Donation - whichever slower of aoe the hand of the donae othe lst preceding ner by enlarged ote ay Weare Shean ote ee #08) NRE trite ui preter tha the mart wae of he property a the tin este thentor prone ecrmiing the she Ds sal 00h ret Inhertance- fv ofthe propery onthe date of death ofthe decedent an | ie carer 12 Oelngs in Prepares capone rece 9 Yolowagn aa dna doo ated dna ese scorn ‘he st edgar hn a ape te roar by natn seed Rise Sieh at rn ens a ores trom be bother wh iran sree hc et Si a a ‘Th nie the property in teh Mr Sn hal be 200008, te lave oe Inoue of nth he deed te ‘ol nat rte the oer by donation Ne Stat ced the propery For shares received by way oftaxtre exchanges or pure sare-forshare sap, the ta asso the shares exchanged [Bren tsthe tn ues tthe shores eaed 1h For sareswap with nn-ath consideration, he tax bse eal the Edbettated ans computed flows rons [ie Gan rcomnaed runs ested sient of sharehotar = ese Chant le of other proper recived YStoossocnew shreeecewed oythewanderr | Ease open receiv at ‘hoo eal hav he ame as he ae mare aie Bistro ne tone rece ar ther propery teceed i aces fe ovis curt ervey he anerr ca seat ew nchange oy ‘Scanned with CamScanner faeces nttatteaicaeellonil char 12-Doaings in Prosees ng asin se andy othe transferor oe See ateee ‘The ruler on tat tats of sks reeved pari ‘Bisse ander capital ans asian ae {Sihetewrnoton hermes Shc, dmet frei, reed © Tiatierer consi Foreign stack eceied 2 8 “TaCEREEEXOHANGES 1 Merger ondeaariton crcmeouTo Neen ono nn ea ene F foreneweraat 2 art rae neg rts Mh pig Reoerdnecatt sos cryoruios in he aferementined ses mst BE PAS 192 merge or epi o eth reerpanton Tete wie lesbos “etc a ae cg hort ert STEN Semen and nee merely momentary Dalle (None) Clr Re 253 MN 8 857) sant t0 2 plan of eer gp eters secre ASIA 08 play eter the sek of anather corps, orpration soley ft the sky nusrtin 1: Corporate par toa merger er constidation emanate oe nrc ce Cas ‘Toitaur et1as00000 andar ave of P1,000000, r ‘chaptar 12 -Deaings in Proper orate Compony eee uot theta exnged sons vebeaed a eed Jot) sere cohen Se hag an ming etn Te bof BF Sars red al bee Asening A eon og en ae te sf EF Cann no een eens tt tf beer ee ae For DE company Eentucbnistthesocserenget(oo) "EE pagang ese hare premio etna Simin DEF Company shal net he bec ta a i inn thet thre ton eee Th 00000 wn of fe wl of Be pone rest! ge the paw if share. emma eee a “hare [Fromm neon emt nome ht por of capa enn co ep es ean nef toner or eo Miuraon2 Shorter sfaprtytommereorcntaiation seat ais of tock exchanged * tonto treated eon oy The 4000 nde gon te shar fr hare sap parson ta pln of mere Beehdean sal a fe regen kos heroes rege Te fe a of ‘MC ears recede he sare ae tr eof he AN share erchoged strane halter of partyin a merge or comstdation Bay he end Re yl rng wn ee ‘Sond investments eting 400.00 forthe shares of OE Company worn F500 00, DEP charerecied sooo Use Tarn ofbnds exchanged © sano ‘raked oa isan ‘Scanned with CamScanner, eu chap 2a oP re Noon a alec, ee edb ee te leer el ear rere a Le Sige toe PO c oot a ele an hr ena eter nessa sate ee areamepmegenneactivewtroy See romtes een singe eas of 2800800 cay setantaus eorsewceren re acpame tae tm goer fs sa Bete din crore como NT wth Taine diet ero ne Peon on Poet ated set, an nee x ‘ojarse sg maha esd on ag et rowaarsdne. sof Mahe Mark the, Job ond Pt on ewe tn a a eh ean ey ecenzeor obs rare emeny mri Beane be sean sere tn iS en ae seg Fine pm sete i Sole eeee seer cae Borner sal report the foe ve of the stocks he reed i ere ncaa of oP oF OCS Whee ‘ence ene ap offen 06 13. ‘Transfer of properties to contald corporation eferthe nil acquston contol I tbl. Unser are nandeductibe sieve the ante fe 2 feted party to the tarsteree” Rete party rales wl be dase in Serer. 7 {EXCHANGES NOT PLAINLY FoR TOCKS {Tae eempin reo teckolgers on shareforstare swap and to secur rues oh secartyfoeshare swap both porsnt 6 pan of merge oF Ceosharon precede trem we theory. a there no rekesioe The ‘Rrcater on Seury Ndr pao the seve corporat lysed tomacin meray inves replacement of stocks or secant a Nee therelsnereninton of neame. Noweve, the tansfeor recived conieratons other thn stock I the ‘chang, gins ut mot ose shall be recogied Yo the exten of ah andor tration ten Ehret 7 oan [ie ittn atsacts changes ona a0 “Te inne a i coseed rain 0 the ee of cch rece Any cee eed eterno cit then css received) P3000 resid gm mone of sheeted) Fi tasted pin ee 1715000 often paisa be reapi ee sal act recog ainclascetonandtaxobley Sherman ciel sa sje 0 xs lows ‘Scanned with CamScanner _ Crater 2- Denes rene {tomes saron | Ferein cexpreon pesShaeoten Fart fg sores rc al aeatolws Tout gbasiaamnbioenter enero ‘Bie other bas ef propertes exchanged coin tieterte comput ne the pa 1 r6q000 aise 0 mae ih, ce beste teas the enantio ter, _aehoer al not beste to tx sie this 2 financing traction, 2 SRN cen om tear sss nota ROME tteprtoe co re ~~ caster 12 Ding in Propetes Ia pgecfon of eee cad ce a apie She ea St neh anor peers ecenge eon feeistatncam arts gence a istration: Cash ond othr properties recived exceed ndcted galt Fretnt ono cniton We Deve ehange hr Are res est npg deine ich den rete erg ed herd te a {donde Crate Dener dan oe P0009 dene on te cares Note tht the ders an efely acre by Reg Corsi cate te {ive swap fe mae hetvern the ae of deceraton ao the of rer King Enron ilo etsered the dsc ofrecer sherhelle and wl ene ie ‘ives te Aum aes tree hc Denver othe ie pean Gttveenned zu Tosisofdviends eachanged “oon __s10900 nse in cos ‘erat ay ah or opr eed sl cmder eatin pte eased eu on crt towne af tended gi) P5000 The ba 0 Aira as eS formulas ead gan ences eth rece) 0 Et ceran ane eepeo wee Cipnttnetndenmretneyoseer 1D ae creteeeamtemceme™ 7 aa eri ole rt i a ot a a {heame spect to ie roqslartacome Hoe dseusson in Chapter & eto ee sched Taxbasiso king stares gear erm yam Poe eee ee ete eee seen aed = SB as = we ‘Scanned with CamScanner, yr ee Sa 2 cet amnmort sophie 8 inane ie gn Sa Atenas or euntcante eave ane a nencm Esso King from Me Denver sal be rey fro lls ~ "Ram res sued Pi aed ba computed ethers ca smth hana eraesferor 100000 [ASS Cain recgnted tothe rwerer "5.200 Axtsotcauemstes ae rl Emi “Avera frmla user of 10000 basis te tran and Tele laretr stores P5000 ‘senha proper 000 Eatsom ‘atest run sre sre Sri oy na ees in oon Congest suds ABCsbre for 720000. re emun tne ot 2 somstemant ce non ern, 0 wth A | ‘cnarer 12: Destgsn Properties {ape 2: 79080 ca 50.000 wert of marche and 72100 wath FE ‘hetnlnted in and eprabie gn hal competed aos Seton fae 708 Sore taco "oo ee entdratonorstinggice FBSA Bk cn re eoptain sso Ciena Mean tet he uy raed FSET eno oN 2 ‘feta ian rte Pad nd a * "anos ” onsen heterbrs ofthe sara eer sal be congue anette ih nee oS ernative formal: Lower fi va of shares exchanged sued tie oer ened item sna fect of slit and stock dividends on tx bass ofstocks Freee of storks prev el shld be spread ver th tal shares held Rhowingssharesptormockdend grlersoe ‘ ‘Bors were soqred a a cot of Plo0sare Toca decane» 25% “nck ‘den. etre the recep ofthe mack cigen, i Bonaan sold te 3.00 Shovetor 90000 ‘Scanned with CamScanner prperee cet con 05 ua crater 12-Dustgtin Sere are tate abe cmt ee aogenonon 2s s000)" 10/0 Thepinon iol saeco lot - ein uqowares) Hah Eee 1 saa tnsnnet centre Me Rtn : cor foregone EAS “ii aon otnshranes etn many fons ane alpen tint i een Bg Sere Se ae ene fen th fea re ce, ae ne ane ssh i Be a cer waa properties so for essthan adequate consideration ee he sling nce al be deemed gq Picts f the fi mare so eT icrnce heen the selng ee ad the a ay fag SFE. secant or a an Fos apt Gane and Losses General Profesional Partnership ere Reh sal der 008 iirc Auer the RIB the net nc eae oe dlr desks on copa asset 8 Corporations spy corpo Cres cudinga general professional aren. sate ofpropetics with excess mortgage asd by the buyer bythe per exceds the ax basso ithe amour of he indeed ase Ie ame oped any conerton received ining the exces Ioregage over the as fhe propery sl onsets in eee om aol dice buh with tax bass 072,000.00 which wat see crm e2500000 marten The buyer asamed the MOREE and pa ‘oho r200000 | oe papier 12-OnalgsinPropaies SrepamconDecomputed eft eimnemrewron rary 7 EE pert erative. the pcan alae compue nth fthewnal ay ett owen asumedy ger Eon seter 12500000 alate ein pie eer Teen tae ble Paton Binoy a “Ziota esas TE ese ar ce i toa Fptobergrom tft tage rt ae PES ream [Raserom advanced appitin aed integration Ber This secion ss na 2a yd 30 Sr mas ant ates nant Eh coonavaes ea eere ae The pains from 0 Wash sales transaction are table, Joluite The wash ate rltpnoappesbetodesesecentan musraton 1: Fregn stocks ° [Mayer had the owing rans nthe shares of Cpa on eating dar Seer ee Bae — nnciois Quai ce _Amcuct ainda E Tiomane che 1op00 P20 2000 mia Nie” deoie” i" Haeie aus facie Partare ‘Sooo 1 “stop 5 iris "SS" 350013 #000 ¢—to005) “3 ‘Scanned with CamScanner, Ud boat pee ae Gino, a meow 22720800 F S0000 a era 0 th Oe = “= cease S00 , ean of 000 chs cs ent i s ‘ reraemesta ee ttt : es ° Smet oxen in ms Pe reed oon 19 satb ates fon: ‘eehsotbe sae rtm Jas eens ones feo eo oc the dtered os hte pecan 10st al Meo oucon oe “ sewer 200 8 ae Seshcra mbites i oc cach ya sll becomputed a erepreate et ctl gan ors fF owe ale F060 concen treme nin aus 2012 lean Foo F705 de pees eee 7 ome sas, etapa Cason Exzow ee nee 28a pin and alla Sore ie 8 a - apa 12 -esins n Popes cer rial Sai pile. ana CT” 29% onset ramen os rut nt eligi ral aps. The ame anyon tea nor a mahal follows imag ae capitals es Fas Caos ie Heelan Fate Fee kiero ect os Neteotl Cikowe keno sarpayerisacopoaton dag stocks sr ra ta lg rie eee repae ce wi cal esas ta ate amar goin Fines Fs ordneyos Otago)" 7", wnat taxpayer taxable onlin the Pipes? Refine or loses habe og fe Pipe occ tate tr Nam on sori stocks abe ee scutes TansctionOuaniy uae Sa ae — coe aan Oot ae er Seis ae as Sars ine TS IS as ‘Scanned with CamScanner coca oe fem RingpesieaeeMenriwotes) = aon cs Sine t0m0e 200 mie zoemees) AON stare) See ete ries t0 hey, ash Eero Epon en De eee nen eee Sat ne nie nll or toxssuing he tps nly ete ig a tee een 9 ub ot cess Panay i ees Hence he SESENSrsie eos “etompaper sa desler inser Peer nce he ating ebnary AE a REM EOE eo heats amen sae domes inontectCns st ano00 © “ana aon rrmestbe note a deers secures re ot subi 19 thecal aN ote Miost donee cs ‘nw te reported hog I Form re ayersTheP 000! ts ah ornsy Is ney 1701 for nv exper ab BR For - i} caver 12-Dasingein Provaies The rasan ra rm the ne of somes aks shal be cds in ros name mg eh el The cp am er om eet fans o 8.000 (e-POD Pe) sale ed I gre nome Sheturesinincme thre ane arm 170 or Fry ‘rdinary gine apt gains ele fom thee af baeds with more than 5-year matory shale tga oem te {TRARSACTIONS CONSIDERED EXCHANGES. Thefollwingare therefore sje tts desing in properties ‘The amount recived the baler open etrmen ofthe indeed i 2, Short sae of properties {ksi mcr ve hen the wc rice eh ect ga 3 Fare to exercise preg or ation t bay a ell property that ea capt aeet Tite ne are n vere an ation ie not an expene, bot scapes Assuring capa gai However. the ate ros rele sear, ‘eaers rom ading stock pions iean edey ean or are 4, Security beaming worthless his oes when he er Uf 9 det oF egy secur becomes tanks cht one mresverale by the invest Decne i market ve st Asa lne on sears becoming worthless capital loes However Aeducblensshaaeitsenpense : UUnuustingaedende iv ewe a consdestion in exchange for the Investment of the investor shareholder The sference between the pocane OF the igidting ceded an th con of th inestent ap ean oF ies ohh is subject to Ue rues of rel inom fa id aot the 15 split (See Bo 2008) ‘Scanned with CamScanner Ye. nro uy of 8 FOF 1 ao ce oe ean oe “ne anette pai DTN ap * eerie hed oyna teh aes or st Ce at I, cre See tbe nie ra nce eee ama ey S cr a i ny orem eo amet tte eg ree oe Ee paper 12-pesngs Propet (Ggarrvzsturesmmnays PE eo ey msn er Mat ued cust res onto eer sonnel syed opuats epee aa the rr epsom rte on mb cil mes Bld nog tem By 2 alae oe a her of wah es ele 9 rie lee este ie exchange een el oe Fae trccoped inte recencanges a hom bss determined 10 Pete wansferor nd the transferee. 11, Enumeration eonsered exchanges Tse etal otc by ata company san nda x. Fae ete eo mest nas aed foreign socks ae set 0 { Rlemicattoreset any aunt rem come BSS Mesa ar epi oto he rope 5, elgwomiemiethnsiyteanerd 1, Thehing prod rele relevant on iiduals nd corporate axpayes 2a. tebe sheeseen the ale fhe ee mde es tam ome 12, Sony rome te sujet the bling pei reihe apayer isan hota sci co capt gn ae ‘Scanned with CamScanner “cana 12 Dengan Provertes eo amc br ANH iy Sepang il HM & Meret meg ese eee et eng a Frets fe oi rors tae on he al Bt aa, 4 TIT ate yw of dono th ramon Skool etnaernd of CEE om th Recaro ‘enn rcs arpa he athe ee neroeminrstmetteting eae women in tafree exchanges. 2 erent ¢ Betcreccrnmtanaae a 1 eee te ania eopt oey ssn tht her a a te = snes 11 Teal tin gan thathe Ong ncRNA rm Shorten eee meme! ms heey SHC wh Bon oeromee ems ois nie deak maaan ™ Hae NG rl thar as aegb a0 etn, py a heme a slo ae Ds fhe ep speed supe cee Te -Pat Pmapai moans pest? Schama Sacre 2 SSUESSET aeateainatne 2 wnnermrngumiontetin EB SEeRSTeSpoerare sna bhct regua 0 tbbbectweme pine {E Riseaublc under feet cpl soso Concer 12 Deng in Propatas| The an ang helt ornare The gun sing rom dsingsin tats ipl icine Sseionyenn nie _Soemen 1 The nose of diary at ie tect tree ‘Steen 2 The ano soap et toc nee ‘ ‘tenor ith tenn heh core epi nrm aptl as? ‘ ‘ ‘wos sbjet a cota pete Seth repre and apt pit ‘Sifter rete pal ins tat ie io coretegrtngrler n deningsin proper! ipo ecto op eee of et ns. tathecnentefrpeal pe ‘palo rom capa a, Capa canbe ented ow odor rine eure tom esa an Crna debut etal ha crete cg oy pie ‘rary pinta Soren 2 Ctl gue and ose are ae ‘Scanned with CamScanner _ coe 2c ayant “Pabeee iiccthem se a » Spann eater en p See acemtettven poet rotene 1 Soe ten oy 14, Stent The et an sig rae Secret un ding cl ea 16 Tester EPL ag RUSE icine Gone ori: 1. whieh aepoire reading hong pei? passer terse eres BAREIS cae epee needa business 2 Ata onytinafatenare Abpea rer ends pon the INE Peed of Rath tamen st sable replat Siam of Bm ty 1 To Pon ent pts pares fete retiree orators 10 Tew ote fouing xe ete hing pd tmpton tp Dr chines ee 2 RSStorste” | Ronresent tee 19. Forni fthefalenng taxpayer tele prod ieee? & Tanatetrest Galette a cha 12 Danio n Prope honeemiggtmns 21 Alene nap 22 fr tal mayb ernie tbat ior cere 2. hich fe faloning prope epee the pecntage of gas cose {ings inprepees — ‘ 100% 14. What ytcerag fg term cpa gaia be need a he competion of Serpe Bo 25. te computation ofthe nt ape pio ls. what presage fag erm ‘Sse tate sonar india tay? Pow eon 16 Which Is tcomet inthe determination ofthe net capa pa or leer nln aa fot otsteresem expats ato etakert em rary ln 4. doseaong term eta 2. Which nce reeting et capt os cary one? €Applbie ol tind toxpsyersengge nbutese {Applet totnara tompayers ota Busnes 28. wis aoe epigenetic e? 2 ‘Scanned with CamScanner, pr oer yt one mi eH cy yyw teeta 2 te Seng tsa Hoey Ban © Yesvereding em a oes 1 a anomrereo han oe cn ; Senco se ne ea Peete manent eek. keoasremal 2. wnihisanarnary se mnyewron ba Fama residence ‘Theremin 3. whahisacataase? 2 ater 4 wien ‘ote sing

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