So if you are trying to break into someone’s email account, go to Hotmail, Gmail (or their other email provider), and type their email address in for the username, and start guessing his or her password.

Hacking online accounts usually requires you to guess the targets password, or to try and their password for a particular service such as Facebook, Gmail, or Hotmail.

Usually, if you can get into their email account, you can get into other services they have like their online banking accounts. The first approach to do is to simply try to guess their password.

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Hacking can be very easy, or it can be quite difficult, depending on whom your target is.

You could get access to someone’s email account and Facebook account in less than 5 minutes or sometimes it could take a few days and a bit of effort.

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  1. Ral had paid ,000 for the land in 2003, and it had a fair market value of ,000 when the stockholder bought it. The portion of the distribution that is not a dividend reduces the shareholder’s tax basis in the corporation’s stock The portion of the distribution that is not a dividend and is in excess of the shareholder’s stock tax basis is treated as gain from sale or exchange of the stock Computing Earnings and Profits A “dividend” for tax purposes is: any distribution of property made by a corporation to its shareholders out of its earnings and profits (E&P) Two separate E&P concepts must be understood Current earnings and profits Accumulated earnings and profits Current E&P not distributed to shareholders is added to accumulated E&P at the beginning of the next taxable year Determining the Dividend Computing Earnings and Profits from Taxable Income Adjustments to taxable income fall into four broad categories: Income that is excluded from taxable income Deductions that do not require an economic outflow Deduction of expenses that require an economic outflow but are not deducted for computing taxable income Adjustment of timing for deductions or income because of accounting methods required for E&P computation Determining the Dividend Earnings and Profits 81. How much loss did Tour recognize on this distribution? Cher assumes a 0 mortgage attached to the property. Under §311(b)(2), Sunny Corporation reports a gain of 0 on the distribution (0 Liab - 0 AB). ,000 (+,500 gain - ,000 FMV + ,000 mortg.) = -,500 Stock Dividends A stock dividend increases the number of shares outstanding and thereby reduces the (value) price per share. 0 0 Stock Dividend Holding Period In January 2012, Joan Hill bought one share of Orban Corp. On March 1, 2012, Orban distributed one share of preferred stock for each share of common stock held. On March 1, 2012, Joan’s one share of common stock had a fair market value of 0, while the preferred stock had a fair market value of 0. The holding period for the preferred stock starts in a. Two unrelated individuals, Mark and David, each own 50% of the stock of Pike Corporation, which has accumulated earnings and profits of 0,000. If the redemption is treated as an exchange Gain is always recognized.