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  2. Corporate tax in the United States - Wikipedia

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

    The present rate of tax on corporate income was adopted in the Tax Reform Act of 1986. [15] In 2010, corporate tax revenue constituted about 9% of all federal revenues or 1.3% of GDP. [16] The corporate income tax raised $230.2 billion in fiscal 2019 which accounted for 6.6 percent of total federal revenue and had seen a change from 9 percent ...

  3. Formulary apportionment - Wikipedia

    en.wikipedia.org/wiki/Formulary_apportionment

    Tax could be avoided by manipulation of the components of the formula like the location of mobile assets. Compliance costs would be increased by the need to calculate each component of the formula in each jurisdiction. Compliance costs would be much higher unless all jurisdictions adopted a common method of calculating taxable profits.

  4. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    A corporate tax is a tax imposed on the net profit of a corporation that is taxed at the entity level in a particular jurisdiction. Net profit for corporate tax is generally the financial statement net profit with modifications, and may be defined in great detail within each country's tax system. Such taxes may include income or other taxes.

  5. What Is Tax Liability? - AOL

    www.aol.com/tax-liability-160008169.html

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  6. Tax amortization benefit - Wikipedia

    en.wikipedia.org/wiki/Tax_amortization_benefit

    The corporate tax rate as well as the tax amortization period are defined by country-specific tax legislations. The tax amortization period might be different from the useful life used in accounting. For example, while trademarks can have an indefinite useful life for accounting purposes, the tax legislation of the United States establishes a ...

  7. Tax rate - Wikipedia

    en.wikipedia.org/wiki/Tax_rate

    In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. The tax rate that is applied to an individual's or corporation's income is determined by tax laws of the country and can be influenced by many factors such as income level, type of income, and so on. [1]

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