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  2. Internal Revenue Code section 355 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax-free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met, neither the distributing corporation nor its shareholders recognize gain or loss on the distribution.

  3. District of Columbia Organic Act of 1871 - Wikipedia

    en.wikipedia.org/wiki/District_of_Columbia...

    These claims stem from a misunderstanding of the term municipal corporation used in the Act. [13] [14] There are many kinds of corporations; a corporation is any group authorized to legally act as a single entity; in this case, an incorporated, organized district of the United States. Most U.S. cities and counties are municipal corporations.

  4. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1] In general, S corporations do not pay any income taxes.

  5. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    Self-employment tax (like social security, below) 1441–1465: Withholding of tax on nonresidents 1501–1564: Consolidated returns and affiliated groups (corporations) 2001–2210: Estate tax on transfers at death 2501–2704: Gift tax and tax on generation skipping transfers 3101–3241: Social security and railroad retirement taxes 3301–3322

  6. Internal Revenue Service - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Service

    Internal Revenue Service, Criminal Investigation (IRS-CI) is responsible for investigating potential criminal violations of the U.S. Internal Revenue Code and related financial crimes, such as money laundering, currency violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration.

  7. Non-stock corporation - Wikipedia

    en.wikipedia.org/wiki/Non-stock_corporation

    In the event of a for-profit corporation being formed for a single business purpose such as a one-shot transaction, i.e. construction of an apartment building, at the end of the transaction (when the apartments are sold) the corporation can be "wound up and dissolved" (liquidated) and the profits paid to the members or directors without deduction.

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  9. Corporate tax in the United States - Wikipedia

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

    This tax is imposed at the same rate as the tax on business income of a resident corporation. [ 72 ] The U.S. also imposes a branch profits tax on foreign corporations with a U.S. branch, to mimic the dividend withholding tax which would be payable if the business was conducted in a U.S. subsidiary corporation and profits were remitted to the ...