pass-through entity英英释义 noun a business entity (such as a sole proprietorship, partnership, or S corporation) whose income is taxed as the owner's personal income at the individual rate rather than as business income for federal income taxes called alsoflow-through entity, pass-through ...
partnerships, LLCs, and S corps can take advantage of pass-through taxation but it's possible for owners of or investors in a pass-through entity to be taxed on income they didn't receive. This can happen if the income is put back into the business. ...
而且也只有这种税务穿透体(Tax-Pass Through Entity)的公司是有这种问题的,因为在税务上,税务穿透体(Tax-Pass Through Entity)公司的这一层是视为不存在的,那么就会
IncludesstateandfederalassociationIncludesstateandfederalassociationinformation.information.4ImagingSystemImagingSystem MostreturnsfiledwiththeTaxMostreturnsfiledwiththeTaxDepartmentarenowImagedandDepartmentarenowImagedandavailableonline.availableonline.56Multi-StatePass-ThroughMulti-StatePass-ThroughEntityDatabase(MSPD)...
That is, for financial reporting purposes, the PET could be treated as a distribution/equity transaction, and for tax return purposes, the pass-through entity may be able to take a deduction against federal taxable income for state and local taxes imposed on the entity pursuant to the Notice....
This is accomplished by allowing a PTE to elect to pay income tax at the entity level. The PTE is entitled to deduct the PTET paid on its federal return, which then lowers the net income of the PTE that flows-through to owners of the PTE. ...
By allowing a pass-through entity to pay state income tax at the entity level, rather than at the individual level, an entity is able claim a full deduction for state tax paid on its federal tax return. Historically, the state tax due on an entity’s income would have been paid on the...
pass-through英英释义 noun the act, action, or process of offsetting increased costs by raising prices an opening in a wall between two rooms through which something (such as dishes) may be passed US law pass-through entity They structured the business as a pass-through to enjoy more beneficia...
Unique challenges exist if the entity is a multistate business and its owners are residents of multiple states. When it comes to computing income subject to tax at the state level, states generally use federal taxable income as the starting point and further adjust it based...
The article discusses the enactment of entity-level taxes or withholding requirements on distribution to nonresident owners in various states. Some factors to consider in the application of federal rules at the state and local level are cited. An overview of a Louisiana Court of Appeal decision ...