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  2. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    In the United States, the statement of allocated income is known as a K-1 (or Schedule K-1). Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue. Technically, for tax purposes, flow-through entities are considered "non-entities" because they ...

  3. Passive foreign investment company - Wikipedia

    en.wikipedia.org/wiki/Passive_foreign_investment...

    However, the shareholder may avoid >100% tax by periodically selling and repurchasing his holdings, using the after-tax proceeds to repurchase shares. Shareholders of a PFIC (including a QEF) are eligible for foreign tax credit with respect to the current and deemed prior year taxes, including the deemed paid credit for 10% corporate ...

  4. A Guide to Schedule K-1 (Form 1041) - AOL

    www.aol.com/news/guide-schedule-k-1-form...

    Inheriting property or other assets typically involves filing the appropriate tax forms with the IRS. Schedule K-1 (Form 1041) is used to report a beneficiary’s share of an estate or trust ...

  5. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    The term "pass through" refers not to assets distributed by the corporation to the shareholder, but instead to the portion of the corporation's income, losses, deductions or credits that are reported to the shareholder on Schedule K-1 and are shown by the shareholder on his or her own income tax return. A distribution to a shareholder that is ...

  6. Trust Tax Rates and Exemptions for 2022 - AOL

    www.aol.com/news/trust-tax-rates-exemptions...

    2022 Long-Term Capital Gains Trust Tax Rates Trust Tax Rates Short-term capital gains (from assets held 12 months or less) and non-qualified dividends are taxed as ordinary income.

  7. Foreign tax credit - Wikipedia

    en.wikipedia.org/wiki/Foreign_tax_credit

    Some countries have at times allowed shareholders a credit against the shareholder's tax for taxes paid by the corporations. [60] Several countries allow corporations who own significant shares of other corporations to claim a foreign tax credit for a portion of the foreign income taxes paid by the owned corporation when the shareholding ...

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