1. avatar says

    I have a question concerning example 7.
    Wouldn’t it be better if we kept 50,000 gains for small company, and transferred the remaining 50,000 gains to lage company.
    That way small company would have ttp=150,000 which is equal to to the lower band limit.
    And large company would have ttp=975,000.
    It is better than as it is in the answer that small should have ttp 125,000 and large 1,000,000.

  2. avatar says

    I’m not sure i understand this. If you use the full $200.00 from V doesn’t that mean that the remaining $100 TTP in V will be taxed at 23.75 % instead of 23%. while if you had use $100 against V the remain $300 will be taxed at 23% and the remaining loss of $100.00 against Villa will be taxed at 23%.

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