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2. S corporation - Wikipedia

   en.wikipedia.org/wiki/S_corporation

   For example, if an S corporation that was formerly a C corporation sells an appreciated asset (such as real estate) and the appreciation occurred during the time the corporation was a C corporation, the S corporation will probably pay C corporation taxes on the appreciation – even though the corporation is now an S corporation. This Built In ...

3. Trump’s back in office — here’s what to expect for your taxes ...

   www.aol.com/finance/trump-back-office-expect...

   Here’s what to expect for your taxes during Trump’s ... The TCJA lowered the corporate tax rate for businesses to a flat 21 percent, from a graduated system that had a top rate of 35 percent ...

4. 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.

5. Tax returns in the United States - Wikipedia

   en.wikipedia.org/wiki/Tax_returns_in_the_United...

   The annual deadline to file one's Federal individual income tax return is April 15. The IRS lists scenarios for which Tax Day does not follow this standard deadline - Taxpayers can file an extension where the taxes owed must be paid by April 15 but the completed tax return filed by October 15.

6. When Are Taxes Due for 2021? Tax Year Dates You Need To ... - AOL

   www.aol.com/finance/taxes-due-2021-tax-dates...

   Tax Filing Dates for Tax Year 2020: Individuals, Corporations, Partnerships and S Corporations. Tax Year. Individual Tax Filing Deadline. C Corporations. Partnerships and S Corporations. 2020. May ...

7. Corporate tax in the United States - Wikipedia

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

   U.S. corporate income tax return form 1120. [80] Corporations subject to U.S. tax must file federal and state income tax returns. [81] Different tax returns are required at the federal and some state levels for different types of corporations or corporations engaged in specialized businesses.