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2. Partnership accounting - Wikipedia

   en.wikipedia.org/wiki/Partnership_accounting

   To illustrate, assume that there are two equal partners, Partner A and Partner B. The partnership agreement specifies that after providing for salary and interest allowances the remaining income is divided equally. Assume also that net income of the partnership was $100,000 and the two partners received allowances as indicated in the table below.

3. Partnership taxation in the United States - Wikipedia

   en.wikipedia.org/wiki/Partnership_taxation_in...

   The book Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships by Laura E.Cunningham and Noel D.Cunningham (2006) is popular in taxation courses. [41] The Nutshell series book Federal Income Taxation of Partners and Partnerships by Karen C. Burke (2005) [42] is a quick reference guide for taxation students.

4. Flow-through entity - Wikipedia

   en.wikipedia.org/wiki/Flow-through_entity

   By 2017, pass-through businesses earned the "majority of business income" in the United States and "owners of S-corporations and partnerships now earn about half of all income from businesses." [ 8 ] According to a September 2017 article in The New York Times , about "95 percent of companies in the United States are structured as pass-through ...

5. Partnership taxation - Wikipedia

   en.wikipedia.org/wiki/Partnership_taxation

   Partnerships are "flow-through" entities for United States federal income taxation purposes. Flow-through taxation means that the entity does not pay taxes on its income. Instead, the owners of the entity pay tax on their "distributive share" of the entity's taxable income, even if no funds are distributed by the partnership to the owners.

6. Uniform Partnership Act - Wikipedia

   en.wikipedia.org/wiki/Uniform_Partnership_Act

   The Uniform Partnership Act (UPA), which includes revisions that are sometimes called the Revised Uniform Partnership Act (RUPA), is a uniform act (similar to a model statute), proposed by the National Conference of Commissioners on Uniform State Laws ("NCCUSL") for the governance of business partnerships by U.S. States. Several versions of UPA ...

7. Sexual abuser financially manipulated victims - AOL

   www.aol.com/sexual-abuser-financially...

   A sex offender who police said tried to "financially and emotionally manipulate" his victims has been jailed for 25 years. Stephen Gallagher, of Normandy Avenue in Colchester, was found guilty by ...

8. Texas Rangers ending partnership with Bally Sports ... - AOL

   www.aol.com/texas-rangers-ending-partnership...

   The Texas Rangers and Bally Sports have agreed to the Rangers to control their television rights in 2024. ... Business. Elections. Entertainment. Fitness. ... Texas Rangers ending partnership with ...

9. Shotgun clause - Wikipedia

   en.wikipedia.org/wiki/Shotgun_clause

   A shotgun clause (or Texas Shootout Clause [1]) is a term of art, rather than a legal term. It is a specific type of exit provision that may be included in a shareholders' agreement, and may often be referred to as a buy-sell agreement. The shotgun clause allows a shareholder to offer a specific price per share for the other shareholder(s ...