Small Business

For 2014, the minimum wage is $7.25.

For 2014, the minimum wage is $9.10.

For 2014, there is no minimum wage required.

For 2014, there is no minimum wage required.

For 2014, the minimum wage is $7.25.

A partial list of transactions include:
Section 1245 Property including depreciable Personal and Real Property
Section 179 deduction
A Single purpose agricultural or horticultural structure
A nonpetroleum storage facility
Clean Fuel vehicles
Section 1250 property inclusive of depreciable real property when an accelerated depreciation method was used
Real property when ACRS depreciation method was used
disposition of certain Farmland
gain on dispositions of Oil and Gas properties that included depletion and IDC expenses

A partial list of transactions include:
ordinary gains and losses from property held 1 year or less.
Losses from qualifying abandonment of business or investment property.
Losses of Section 1244 Small Business Stock
Losses of Small Business Company Stock
sales of Preferred Stock
Deferred gain from Qualifying Electric Transmission Property

Report gain or loss on the sale of depreciable property on Form 4797.
The gain realized on the sale of depreciable personal property (Section 1245 property) is treated as Ordinary income to the extent the gain is atrributed to depreciation that reduced basis.

Properties are of like-kind, if they are of the same nature or character, even if they differ in grade or quality. Personal properties of a like class are like-kind properties.
However, livestock of different sexes are not like-kind properties.
Also, personal property used predominantly in the United States and personal property used predominantly outside the United States is not like-kind properties.
Real properties generally are of like-kind, regardless of whether the properties are improved or unimproved. However, real property in the United States and real property outside the United States are not like-kind properties.