Annual Report of the American Bar Association: Including Proceedings of the ... Annual Meeting, 115. sējums,1. izdevumsHeadquarters Office, 1995 |
No grāmatas satura
1.–3. rezultāts no 66.
463. lappuse
... income attributable to the state . 2. Entity v . aggregate taxation . Under the Act , S corporation income items passed through to sharehold- ers are characterized at the corporate level , are generally subjected to cor- porate ( rather ...
... income attributable to the state . 2. Entity v . aggregate taxation . Under the Act , S corporation income items passed through to sharehold- ers are characterized at the corporate level , are generally subjected to cor- porate ( rather ...
474. lappuse
... income among shareholders ( in a year in which stock is sold or S status terminates ) . A new term introduced by the Model Act , " Income Attributable to the State , " describes the portion of an S corporation's income deemed earned ...
... income among shareholders ( in a year in which stock is sold or S status terminates ) . A new term introduced by the Model Act , " Income Attributable to the State , " describes the portion of an S corporation's income deemed earned ...
477. lappuse
... income , without being able to take a credit in either state for tax paid to the other state . Moreover , most state statutes fail to provide how the individual's income from an S corporation should be allocated between the part of the ...
... income , without being able to take a credit in either state for tax paid to the other state . Moreover , most state statutes fail to provide how the individual's income from an S corporation should be allocated between the part of the ...
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