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  2. Partnership taxation in the United States - Wikipedia

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

    An allocation is not substantial if at the time the allocation becomes part of the partnership agreement, (1) the after-tax economic consequences of at least one partner may be enhanced compared to such consequences if the allocation was not contained in the partnership agreement, and (2) there is a strong likelihood that the after-tax ...

  3. Cancellation-of-debt income - Wikipedia

    en.wikipedia.org/wiki/Cancellation-of-debt_income

    Taxpayers in the United States may have tax consequences when debt is cancelled. This is commonly known as cancellation-of-debt (COD) income.According to the Internal Revenue Code, the discharge of indebtedness must be included in a taxpayer's gross income. [1]

  4. Partnership taxation - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation

    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. Federal tax law permits the owners of the entity to agree how the income of the entity will be allocated among them, but requires that this allocation reflect the economic ...

  5. Does domestic partnership affect your California taxes? Here ...

    www.aol.com/does-domestic-partnership-affect...

    California passed its domestic partnership statute in 1999, defining it as two adults who share their lives in “an intimate and committed relationship of mutual caring,” regardless of gender ...

  6. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    When this happens, the old partnership may or may not be dissolved and a new partnership may be created, with a new partnership agreement. For US tax purposes, a technical termination may be caused if more than 50% of the partnership interests change hands in the same (US) tax year. A new partner may buy into the business in three ways:

  7. Terms of Service - AOL Legal

    legal.aol.com/legacy/terms-of-service/full-terms/...

    You may not create multiple usernames for sending unsolicited bulk communications or posting advertising or other notice on any Service. Any violation of these provisions may result in immediate termination of your account and legal action. Fee-Based Services and Billing. We may offer fee-based Services.

  8. Charitable remainder unitrust - Wikipedia

    en.wikipedia.org/wiki/Charitable_remainder_unitrust

    A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...

  9. How to Switch PEOs - AOL

    www.aol.com/finance/switch-peos-050000365.html

    Tax implications: Leaving a PEO mid-year impacts SUI and FICA (Federal Insurance Contributions Act) taxes. If you quit the PEO model, you must acquire a new employer identification number (EIN).

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