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  2. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The tax treatment of the conversion to a corporation of a foreign eligible entity treated as a disregarded entity would be consistent with current Treasury regulations and relevant tax principles. The proposal was eventually dropped again due to criticism from businesses, and it was not included again in the 2011 budget proposal either.

  3. Tax Cuts and Jobs Act - Wikipedia

    en.wikipedia.org/wiki/Tax_Cuts_and_Jobs_Act

    The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, [2] Pub. L. 115–97 (text), is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA), [3] [4] that amended the Internal Revenue Code of 1986.

  4. Banker's acceptance - Wikipedia

    en.wikipedia.org/wiki/Banker's_acceptance

    Banker's acceptance rates [7] are the market rates at which banker's acceptances trade, and are determined by current values relative to face values. They represent the return received if an acceptance were purchased today at the market price and held until the payment date. All-in rates are banker's acceptance rates which include the bank's ...

  5. Buffett Rule - Wikipedia

    en.wikipedia.org/wiki/Buffett_Rule

    Distribution of average tax rates including individual income tax and employee payroll tax. The Buffett Rule is named after American investor Warren Buffett, who publicly stated in early 2011 that he believed it was wrong that rich people, like himself, could pay less in federal taxes, as a portion of income, than the middle class, and voiced support for increased income taxes on the wealthy. [5]

  6. Corporate tax in the United States - Wikipedia

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

    The effective tax rate equals corporate taxes/corporate surplus. [11] Shareholders of corporations are taxed separately upon the distribution of corporate earnings and profits as a dividend. Tax rates on dividends are at present lower than on ordinary income for both corporate and individual shareholders.

  7. Guatemala open to dialogue with Trump team on accepting ...

    www.aol.com/news/guatemala-open-dialogue-trump...

    Guatemala said it is open to engaging in a "constructive and respectful dialogue" with the new administration of incoming U.S. President Donald Trump, though no agreement has been made on ...

  8. Heat's Jimmy Butler reportedly prefers trade out of Miami ...

    www.aol.com/sports/heats-jimmy-butler-reportedly...

    According to Charania, Butler does not plan to exercise that option, which means he'd become a free agent in July. He's currently averaging 18.5 points, 5.8 rebounds and 4.9 assists this season.

  9. Legacy preferences - Wikipedia

    en.wikipedia.org/wiki/Legacy_preferences

    Currently, the Ivy League institutions are estimated to admit 10% to 15% of each entering class using legacy admissions. [20] For example, in the 2008 entering undergraduate class, the University of Pennsylvania admitted 41.7% of legacies who applied during the early decision admissions round and 33.9% of legacies who applied during the regular admissions cycle, versus 29.3% of all students ...