이문세 – 少女 소녀 (1985年) / 사랑이 지나가면 (1987年) 악보 기타코드


 이문세 – 少女 소녀 (1985年)
악보 기타코드
     
이문세 – 사랑이 지나가면 (1987年)

응답하라 1988에서 많이 나오는 노래로
1985년에 처음 나온 노래!
내가 태어나기도 전에 나온 노래라는.
문세횽아의 노래는 너무너무 좋아서
예전부터 엄청나게 듣고 있었고,
많은 사람들이 리메이크하여 불렀지만
‘이문세’ 만의 감성을
따라갈 순 없는 것 같다는 개인적인 생각.
코드입니다.
5카포로 조금 더 쉬운 기타코드로 
바꾸어 보았습니당
음이 높다 하시는 분은 카포 조절해서
하시면 될 거 같아용


 













 
하이코드 하실 수 있으신 분은
하이코드로 잡아주세욧






악보입니다.
악보엔 안적혀있지만 5카포 입니다.
영상에 소녀 전주 부분입니다
타브 프로그램을 처음 써봐서
우째하는지 모르겠지만
대애충 야매로 비슷하게 만들어봤어요
저자자: 김쥐


What is ‘Capital Gain’

What is ‘Capital Gain’

Capital gain is an increase in the value of a capital asset (investment or real estate)
that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold.
A capital gain may be short-term (one year or less) or long-term (more than one year) and
must be claimed on income taxes.

Read more: Capital Gain Definition | Investopedia http://www.investopedia.com/terms/c/capitalgain.asp#ixzz4GPXEAAaJ
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BREAKING DOWN ‘Capital Gain’

capital loss is incurred when there is a decrease in the capital asset value compared to an asset’s purchase price.

While capital gains are generally associated with stocks and funds due to their inherent price volatility, a capital gain can occur on any security that is sold for a price higher than the purchase price that was paid for it. Realized capital gains and losses occur when an asset is sold and triggers a taxable event. Unrealized gains and losses, sometimes referred to as paper gains and losses, reflect an increase or decrease in an investment’s value but have not yet triggered a taxable event.

Tax Consequences of Capital Gains and Losses

Tax-conscious mutual fund investors should determine a mutual fund’s unrealized accumulated capital gains, which are expressed as a percentage of its net assets, before investing in a fund with a significant unrealized capital gain component. This circumstance is referred to as a fund’s capital gains exposure. When distributed by a fund, capital gains are a taxable obligation for the fund’s investors.
Short-term capital gains occur on securities held for one year or less. These gains are taxed as ordinary income based on the individual’s tax filing status and adjusted gross income. Long-term capital gains are usually taxed at a lower rate than regular income. The long-term capital gains rate is 20% in the highest tax bracket. Most taxpayers qualify for a 15% long-term capital gains tax rate. However, taxpayers in the 10% and 15% tax brackets would pay a 0% long-term capital gains tax rate.

Capital Gains Distributions by Mutual Funds

Mutual funds that have accumulated realized capital gains throughout the course of the year must distribute those gains to shareholders. Many mutual funds distribute capital gains right before the end of the calendar year.
Shareholders of record as of the fund’s ex-dividend date receive the fund’s capital gains distribution. Individuals receiving the distribution get a 1099-DIV form detailing the amount of the capital gain distribution and how much is considered short-term and long-term. When a mutual fund makes a capital gain or dividend distribution, the net asset value (NAV) drops by the amount of the distribution. A capital gains distribution does not impact the fund’s total return.

Read more: Capital Gain Definition | Investopedia http://www.investopedia.com/terms/c/capitalgain.asp#ixzz4GPXB5iZ8
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Do You Get U.S. Tax Deductions On Real Estate Abroad?

By Jean Folger | February 24, 2015 — 8:01 PM EST
source: http://www.investopedia.com/articles/personal-finance/022415/do-you-get-us-tax-deductions-real-estate-abroad.asp


More and more people are looking overseas for vacation homes, rental income properties and places to settle down during retirement – whether that’s five or 30 years away. The tax benefits of owning property abroad are similar to those of owning at home, with a few exceptions.
The benefits property owners get from U.S. tax law depend on how the property is used. If you live in the home, for example, you generally can deduct mortgage interest and property taxes. If the property is used for rental income, you can still deduct mortgage interest and property taxes, plus deducting a number of other expenses, including property and liability insurance, repair and maintenance costs, and local and long distance travel expenses related to maintaining the property.
Read on to see how U.S. tax laws treat foreign property ownership, as well as the tax implications of selling the property.

Property for Personal Use

If you use the property as a second home – not as a rental – you can deduct mortgage interest just as you would for a second home in the U.S. This includes being able to deduct 100% of the interest you pay on up to $1.1 million of debt that is secured by your first and second homes (that’s the total amount – it’s not $1.1 million for each property). You can also deduct property taxes on your second and, for that matter, as many properties as you own. As with a primary residence, you can’t write off expenses such as utilities, maintenance or insurance unless you are able to claim the home-office deduction. For more, see Tax Breaks For Second-Home Owners and How To Qualify For The Home-Office Tax Deduction.

Rental Property

Tax rules are more complicated if you receive rental income on the property. Different rules apply, depending on how many days each year the home is used for personal rather than rental use. In general, you’ll fall into one of three categories:
  1. You rent out the home for 14 or fewer days. The home can be rented to someone else for up to two weeks (14 nights) each year without having to report that income to the IRS. Even if you rent it out for $5,000 a night, you don’t have to report the rental income as long as you didn’t rent for more than 14 days. The house is considered a personal residence, allowing you to deduct mortgage interest and property taxes under the standard second-home rules, but not rental losses or expenses.
  2. You rent out the home for 15 or more days, and use it for fewer than 14 days or 10% of the days the home was rented. In this case, the IRS considers the home a rental property, and the rental activities are viewed as a business. You must report all rental income to the IRS, but the good news is that this permits you to deduct rental expenses, such as mortgage interest, property taxes, advertising expenses, insurance premiums, utilities and fees paid to property managers. One notable difference between a rental property at home and one abroad: Your property abroad is depreciated over a 40-year period, instead of the current 27.5 years for domestic residential properties. In either case, you depreciate the value of the structure (the building) only; you cannot depreciate the value of the land.
  3. You use the property for more than 14 days or 10% of the total days it was rented. In this case, your property is considered a personal residence, and the rules for personal use apply. You can deduct mortgage interest and property taxes, but you cannot deduct rental expenses or losses. Keep in mind: If a member of your family uses the house (i.e., your spouse, siblings, parents, grandparents, children and grandchildren), it counts as a personal day unless you collect a fair rental price.

Selling the Property

If you sell your home abroad, the tax treatment is similar to selling a home in the U.S. – and differs depending on how the property was used. If you lived in the home for at least two of the last five years, it qualifies as your primary residence and you can exclude up to $250,000 of capital gains (or up to $500,000 for married taxpayers) from the sale. This primary-home sale exclusion does not apply if the home was not your primary residence, in which case you will owe the usual capital gains tax.
If you sell a rental property in the U.S., you may be able to make a 1031 exchange (also called a like-kind exchange), in which you swap one rental property for another property of equal or great value, on a tax-deferred basis. Many investors use this type of transaction to avoid paying capital gains tax.
A significant difference in the tax treatment of domestic versus foreign property, however, is that property in the U.S. is not considered like-kind to any property overseas. U.S. Section 1031 allows only domestic-for-domestic, and foreign-for-foreign, exchanges. The U.S. considers any property outside the U.S. to be like-kind with any other similar property outside the U.S., so it is possible to 1031 exchange a house in Panama for another in Panama, or Ecuador or Costa Rice, for that matter. It just can’t be considered like-kind with any property in the U.S.

Double Taxation

If you operate your home abroad as a rental property, you will owe taxes in the country where the property is located. To prevent double taxation, you can take a tax credit on your U.S. tax return for any taxes you paid to the foreign country relating to the net rental income. There is a maximum allowable tax credit, however: you can’t take a credit for more than the amount of U.S. tax on the rental income, after deducting expenses.
In addition to taking a tax credit for any rental income taxes paid, you can also claim a foreign tax credit if you sell the property and pay capital gains tax in the foreign country.

The Bottom Line

When you buy abroad, you need to take extra care with planning and details. Many countries have rules and regulations about who can own a property, and how it can be used. If you buy a home overseas, make sure the transaction is conducted so that it protects your property rights. In the United States, homebuyers receive title to the property; this distinction is not as clear in all countries.
Also be aware that as a foreign property owner, you may be required to file a number of U.S. tax forms, depending on your exact situation. For example, if you rent out your home abroad and open a bank account to collect rent, you must file an FBAR (Report of Foreign Bank and Financial Accounts) form if the aggregate value of all your accounts is $10,000 or more “on any given day of the calendar year.” Other forms include Form 5471 – Information Return of U.S. Persons with Respect to Certain Foreign Corporations (if your property is held in a foreign corporation); and Form 8858 – Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (if your offshore property is held in a foreign LLC).
​Because foreign property ownership and tax laws are complicated and change from time to time, protect yourself by consulting with a qualified tax accountant and/or real estate attorney both abroad and in the United States.

Read more: Do You Get U.S. Tax Deductions On Real Estate Abroad? | Investopedia http://www.investopedia.com/articles/personal-finance/022415/do-you-get-us-tax-deductions-real-estate-abroad.asp#ixzz4GPW8d5e8
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Avoiding Capital Gains Tax When Selling Your Home: Read the Fine Print

Avoiding Capital Gains Tax When Selling Your Home: Read the Fine Print

If you sell your home, you may exclude up to $250,000 of your capital gain from tax — or up to $500,000 for married couples.

Need Professional Help? Talk to a Real Estate attorney.

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By J.D.

source: http://www.nolo.com/legal-encyclopedia/avoid-capital-gains-tax-selling-home-29901.html

You probably know that, if you sell your home, you may exclude up to $250,000 of your capital gain from tax. For married couples filing jointly, the exclusion is $500,000. Also, unmarried people who jointly own a home and separately meet the tests described below can each exclude up to $250,000.
The law applies to sales after May 6, 1997. To claim the whole exclusion, you must have owned and lived in your home as your principal residence an aggregate of at least two of the five years before the sale (this is called the ownership and use test). You can claim the exclusion once every two years.
But, even if you don’t meet this test, you still may be entitled to a whole or partial tax break in certain circumstances.

First, How Much Is Your Gain?

Many people mistakenly believe that their gain is simply the profit on the sale (“We bought it for $100,000 and sold it for $650,000, so that’s a $550,000 gain, and we’re $50,000 over the exclusion, right?”). It’s not so simple — a good thing, since the fine print can work to your benefit in such instances.
Your gain is actually your home’s selling price, minus deductible closing costs, selling costs, and your tax basis in the property. (Your basis is the original purchase price, plus purchase expenses, plus the cost of capital improvements, minus any depreciation and minus any casualty losses or insurance payments.)
Deductible closing costs include points or prepaid interest on your mortgage and your share of the prorated property taxes.
Examples of selling costs include real estate broker’s commissions, title insurance, legal fees, advertising costs, administrative costs, escrow fees, and inspection fees.
So, for example, if you and your spouse bought a house for $100,000 and sold for $650,000, but you’d added $20,000 in home improvements, spent $5,000 fixing the place up for the sale, and paid the real estate brokers at least $25,000, the exclusion plus those costs would mean you’d owe no capital gains tax at all.
For more information, see IRS Publication 551, Basis of Assets, and look for the section on real property.

If You Don’t Meet the Use Test

Now let’s say that you still have some capital gains that don’t seem to fall under the exclusion. Even if you haven’t lived in your home a total of two years out of the last five, you’re still eligible for a partial exclusion of capital gains if you sold because of a change in your employment, or because your doctor recommended the move for your health, of if you’re selling it during a divorce or due to other unforeseen circumstances such as a death in the family or multiple births. (“I changed my mind about living here” won’t cut it.) In such a case, you’d get a portion of the exclusion, based on the portion of the two-year period you lived there. To calculate it, take the number of months you lived there before the sale and divide it by 24.
For example, if an unmarried taxpayer lives in her home for 12 months, and then sells it for a $100,000 profit due to an unforeseen circumstance, the entire amount could be excluded. Because she lived in the house for half of the two-year period, she could claim half of the exclusion, or $125,000. (12/24 x $250,000 = $125,000.) That covers her entire $100,000 gain.

Nursing Home Stays

For people who’ve moved to a nursing home, the ownership and use test is lowered to one out of five years in your own home before entering the facility. And time spent in the nursing home still counts toward ownership time and use of the residence. For example, if you lived in a house for a year, and then spent the next five in a nursing home before selling the home, the full $250,000 exclusion would be available.

Marriage and Divorce

Married couples filing jointly may exclude up to $500,000 in gain, provided:
  • either spouse owned the residence
  • both spouses meet the use test, and
  • neither spouse has sold a residence within the last two years.
Separate residences. If each member of a married couple owns and occupies a separate residence and files jointly, each may exclude up to $250,000 in gain when they sell. Also, if it’s a new marriage and one spouse sold a residence within two years before the marriage (thereby disqualifying him- or herself from the exclusion), the other spouse may still exclude up to $250,000 in gain on a residence owned before the marriage.
Double tax breaks? A new marriage may also double the tax break in some circumstances. Suppose a single man sold his principal residence on October 1 and gained $500,000 in profits. Let’s also say that he and his girlfriend had been living in the house for two years (but her name wasn’t on the title), so they both satisfy the use test. If they get married by midnight December 31 of the same year, they can file a joint return for that year and exclude the entire $500,000.
Divorce and the tax break. Divorced taxpayers may tack on the ownership and use of their residence by their former spouse. For example, say that upon divorce, the wife is allowed to live in the husband’s residence until she sells it. He has owned the residence for 18 months. Once the sale occurs, the couple will split the profits 50-50.
If the wife sells the home nine months later, she may tack on her ex-husband’s ownership to meet the two-year ownership test. Also, the husband may tack on his ex-wife’s continued use of the residence to meet the two-year use test. Each one is entitled to exclude $250,000 of profits from the sale. Widowed taxpayers may also tack on the ownership and use by their deceased spouse.

Reduced Exclusion for Second Home Also Used as Primary Home

As of January 2009, new tax rules require that, if you sell a home that you sometimes used as a vacation or rental property and sometimes as your primary residence, you’re eligible for only that portion of the capital gains exclusion that corresponds to the amount of time you actually lived there as your primary residence. (The rest of the time is called “non-qualifying use.”) Note that the calculation is made over more than a mere five-year period — it applies right back to January of 2009. What’s more, if, during the five years before the sale, you never actually made the home your primary residence, you’re likely disqualified from using the exclusion. (You won’t be surprised to hear that this new rule was meant to generate additional tax revenue, to offset some other tax cuts.) 

Home Offices: A Tax Drawback

The exclusion does not apply to depreciation allowable on residences after May 6, 1997. If you are in a high tax bracket and plan to live in your home for a long time, taking depreciation deductions for a home office is quite valuable right now. But if not, you might want to reconsider using a portion of your home as an office, because all depreciation deductions you take will be taxed at 25% when you sell the house.
Example: A married couple sells a home with an adjusted basis (purchase price plus capital improvements) of $100,000 for $600,000. Over the years, they had taken $50,000 in depreciation deductions for a home office.
Sales Price: $600,000
Adjusted Basis – $100,000
Taxable gain = $500,000
Of that gain, $450,000 is tax-free; the $50,000 taken as depreciation deductions is subject to 25% capital gains tax.

Splitting Up Big Gains

If you expect huge gains from selling a house — more than can be excluded from tax — you should consider ways to divide ownership of the house.
For example, say a couple owns their residence together with their adult son (perhaps because they’ve given him a share). If he meets the ownership and use tests as to one-third of the property, the son may sell his share for a $250,000 gain without incurring a tax. His parents could simultaneously sell their share for $500,000 without tax, sheltering the entire $750,000 gain.