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  2. Collective trust fund - Wikipedia

    en.wikipedia.org/wiki/Collective_trust_fund

    Collective trusts are commonly used for defined benefit plans and, when daily valuation is possible, for defined contribution plans.Collective trusts generally are excluded from the definition of an “investment company” under Section 3(c)(11) of the Investment Company Act of 1940, and interests in these funds are generally exempt from registration under Section 3(a)(2) of the Securities ...

  3. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    The states do not allow a tax deduction for income taxes, whether federal or state. Further, most states deny tax exemption for interest income that is tax exempt at the federal level. CIT rates range from 1% to 12%, varying for every state. The most common federal taxable income is based on apportionment formulae.

  4. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    The United States' system requires that differences in principles for recognizing income and deductions differing from financial accounting principles like the timing of income or deduction, tax exemption for certain income, and disallowance or limitation of certain tax deductions be disclosed in considerable detail for non-small corporations ...

  5. What Are Itemized Deductions and How Do They Work? - AOL

    www.aol.com/itemized-deductions-010031837.html

    Taxpayers can use the standard deduction or take itemized deductions on their tax returns, but they can’t do both. The standard deduction is a set dollar amount that reduces a taxpayer’s ...

  6. Tax cut - Wikipedia

    en.wikipedia.org/wiki/Tax_cut

    Deduction: A reduction in the amount of the taxed item that is subject to the tax: An income tax deduction reduces that amount of taxable income. Credit: A reduction in the amount of tax paid. Credits are usually fixed amounts. A tuition tax credit reduces the amount of tax paid by the amount of the credit.

  7. What Is a Tax Deduction and How Do Tax Deductions Work? - AOL

    www.aol.com/finance/tax-deduction-tax-deductions...

    Tax deductions lower your taxable income, which reduces the amount of income tax you’re required to pay. Most tax deductions are expenses that you pay either to generate income or provide a ...

  8. Is the Section 199A Dividend Deduction Right for You? Pros ...

    www.aol.com/finance/pros-cons-section-199a...

    The deduction does not reduce your adjusted gross income. Section 199A Dividend Tax Deductions. The tax deduction for Section 199A dividends is generally 20% of the amount reported in Box 5 of ...

  9. Corporate tax in the Netherlands - Wikipedia

    en.wikipedia.org/wiki/Corporate_Tax_in_the...

    Non-residents who operate a business in the Netherlands are subject to personal or corporate income tax in the Netherlands. As of January 1, 2022, the normal Corporate Income Tax Rate (CIT) rate is 25.8 percent (25 percent in 2021). There are two income tax brackets. The first income bracket is subject to a lower rate of 15%.

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