Federal income taxation of S corporations download epub
by James S Eustice
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by James S. Eustice, Boris I Bittker, Gersham Goldstein. Book by Bittker, Eustice. Select Format: Hardcover. ISBN13:9780791350881. Release Date:March 2003.
Find nearly any book by James S Eustice. Get the best deal by comparing prices from over 100,000 booksellers. ISBN 9780882628783 (978-0-88262-878-3) Warren, Gorham & Lamont, 1982.
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Those 288 profitable corporations paid an effective federal income tax rate of just 1. percent over the five-year . percent over the five-year period - far less than the statutory 35 percent tax rate, CTJ states. One-third, or 93, of the analyzed companies paid an effective tax rate below 10 percent in that timespan, CTJ found.
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Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Since January 1, 2018, the nominal federal corporate tax rate in the United States of America is a flat 21% due to the passage of the Tax Cuts and Jobs Act of 2017. State and local taxes and rules vary by jurisdiction, though many are based on federal concepts and definitions