Income Growth and Income Averaging: An Analysis of Eligibility and Resultant Tax Savings

Article Abstract:

Due to inflation, the analysis contends that many taxpayers are overlooking the tax benefits of income averaging an accounting technique that could yield them good tax savings. The focus is on three topical areas: (1) eligibility to average income, (2) election of income averaging, and (3) results of income averaging. Background includes descriptions of the income averaging provision of the tax law, tax brackets under the Economic Recovery Tax Act (ERTA), savings for married taxpayers filing jointly, for heads of households and for married taxpayers filing singly. The analysis concludes that taxpayers need to be better informed about income growth and income averaging.

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Ownership structure, deregulation, and risk in the savings and loan industry

Article Abstract:

Previous research has developed two different hypotheses regarding risk-taking within the savings and loan (S&L) industry. The ownership structure hypothesis asserts that stock associations operate with more risk than mutual associations while the deregulation hypothesis stresses that S&Ls operate under more risk in a deregulated market. The validity of both hypotheses was supported by a study of data from individual S&Ls during the 1976-86 period. The results suggest that the S&L crisis of 1987 may only have been a unique confluence of structural and regulatory events.

Savings & Loan Assns, Savings Institutions, Research, Economic aspects, Risk (Economics), Savings and loan associations

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Xplor Energy Corp. announces second quarter net income

Article Abstract:

il and gas exploration

Finance, Xplor Energy Corp., XPLR

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