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  2. 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.

  3. Permanent S Corporation Built-in Gains Recognition Period Act ...

    en.wikipedia.org/wiki/Permanent_S_Corporation...

    This summary is based largely on the summary provided by the Congressional Research Service, a public domain source. [1]The Permanent S Corporation Built-in Gains Recognition Period Act of 2014 would amend the Internal Revenue Code of 1986 to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.

  4. Partnership taxation in the United States - Wikipedia

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

    A partner's share of a recourse liability, then, is the share for which that partner bears the economic risk of loss. [37] A partner bears the economic risk of loss to the extent the partner or a related person would be required to contribute to the partnership to satisfy the obligation, determined by way of a "constructive liquidation" analysis.

  5. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    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 entities, generating the bulk of the government’s tax revenues." [12] On December 2, 2017 the U.S. Senate passed a tax overhaul bill as part of the proposed Tax Cuts and Jobs Act of 2017 that reduced ...

  6. Non-voting stock - Wikipedia

    en.wikipedia.org/wiki/Non-voting_stock

    Non-voting stock is the stock that provides the shareholder very little or no vote on corporate matters, such as election of the board of directors or mergers.This type of share is usually implemented for individuals who want to invest in the company's profitability and success at the expense of voting rights in the direction of the company.

  7. Heads up if you’re a freelancer or small business owner: The ...

    www.aol.com/heads-freelancer-small-business...

    For this year, if you had more than $5,000 in gross business transactions on a given app or platform, then you, the IRS and your state tax department should all receive a 1099-K reflecting that.

  8. Corporate tax in the United States - Wikipedia

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

    This tax applies to a "dividend equivalent amount," which is the corporation's effectively connected earnings and profits for the year, less investments the corporation makes in its U.S. assets (money and adjusted bases of property connected with the conduct of a U.S. trade or business). The tax is imposed even if there is no distribution.

  9. Charles R. Lee - Pay Pals - The Huffington Post

    data.huffingtonpost.com/paypals/charles-r-lee

    From January 2008 to December 2012, if you bought shares in companies when Charles R. Lee joined the board, and sold them when he left, you would have a 28.2 percent return on your investment, compared to a -2.8 percent return from the S&P 500.

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