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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.
Answers.com proceeded to lay off between 50 and 75 employees one month after the acquisition, followed by another 100 layoffs 18 months later. [20] In August 2014, Apax Partners acquired Answers Corp. for $900 million. The terms of the deal were that Apax would own 91% of the company while Answers’ founders and management team will own the ...
Any distribution from the earnings and profits of a C corporation is treated as a dividend for U.S. income tax purposes. [6] "Earnings and profits" is a tax law concept similar to the financial accounting concept of retained earnings. [7] Exceptions apply to treat certain distributions as made in exchange for stock rather than as dividends.
The sixth season of the American science fiction television series Star Trek: The Next Generation commenced airing in broadcast syndication in the United States on September 21, 1992, and concluded on June 21, 1993, after airing 26 episodes.
Ministry of Sound Sessions Six is a dance music compilation album and the sixth installment of the Ministry of Sound Australia "sessions" series. The album consists of 61 tracks spread across three discs, and was the first of the Sessions compilations to contain three discs.
The NFL collective bargaining agreement (CBA) is a labor agreement which reflects the results of collective bargaining negotiations between the National Football League Players Association (NFLPA) and National Football League (NFL) (the commissioner and the 32 teams team owners).