Like smaller businesses, a healthy majority of middle market companies are organized as pass-through entities.
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The Powerline Network Adapter Kit features an extra "pass-through" power outlet on each adapter.
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Obviously, this would greatly increase the number of corporations eligible to achieve pass-through status.
In federal tax terms, it's a "pass-through" entity, meaning it doesn't pay federal corporate-income taxes at all.
This cut-off date was extended to pass-through entities that recognized gains that were allocated to its owners.
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This allowed him to avoid double-taxation (since the S Corp is a pass-through entity that pays no tax).
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Convenient Pass-Through Mode - Both Joey and the user's device can be charged from a single wall outlet cable.
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The pass-through headphone jack ensures that you'll always be connected to your music.
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Since MLPs are pass-through corporations, distributions for NTI, ALDW, CLMT and CVRR will vary with the size of the spread.
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In fact, over the past 25 years there has been an approximate 400 percent increase in business revenue earned by pass-through entities.
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Unfortunately, the school was just a pass-through entity in this case, and the money was ultimately destined for someone in the classroom.
There seems to be no immediate pass-through from the higher oil price into the domestic confidence indices and output and demand indicators.
Speaking of which, this optional dongle plugs into the handset's proprietary connector, includes a pass-through power socket, and supports hands-free and DUN profiles.
A., AND DEUTSCHE BANK NATIONAL TRUST COMPANY, AS TRUSTEE FOR JP MORGAN MORTGAGE ACQUISITION TRUST 2007-CH3, ASSET BACKED PASS-THROUGH CERTIFICATES, SERIES 2007-CH3 v.
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An ideal all-around gaming and entertainment solution, the Sound Blaster Z comes with 120dB SNR and supports 192kHz direct pass-through to analog out.
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Contrast this with Amazon Marketplace and eBay, where the merchant share is treated as a pass-through and only transaction fees are recorded as revenue.
You will want to pay particular attention to any mention of increased costs, lower profit margins, or talk of cost pass-through to the consumer.
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Only individuals and pass-through entities (S corporations, partnerships and limited liability companies) benefit from capital gain, there must be a transfer of all rights.
While I support the goal, the proposal was a weak-kneed and poorly considered one that would have simply created a pass-through to California's energy consumers.
It turns out that more than half of taxable business income in the U.S. is earned by pass-through companies such as partnerships and S corporations.
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Because you own this business by yourself (or with just a handful of partners) you have organized it as an S-corporation, which is a pass-through entity.
These include the increasingly popular 3.5mm pass-through jack (so friends can plug in and share your music), a collapsible design, a detachable part-coiled cable and in-line remote.
The owners of these firms (pass-through entities such as partnerships, S corporations, and limited liability companies) pay tax at the individual rate, not the corporate rate.
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If, on the other hand, this is the government's money and they're just a pass-through, it doesn't seem very sensible that banks should be making money that way.
For small business owners who operate as a pass-through entity (a partnership or a sub S), the bonus depreciation deduction ultimately comes through on their individual tax returns.
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Either way, your real estate holdings are taxed on a pass-through basis: no income tax is paid at the property level, and you pay personal income tax at ordinary income rates.
Peter Merrill, a principal at the accounting firm of PriceWaterhouseCoopers, argues that the shift to pass-through companies may be the single most important reason why U.S. corporate tax revenues are so low.
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The issue is that a great number of small businesses are taxed as pass- through entities, so the rate of the corporate tax would not necessarily apply to those taxed at the individual rate.
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The key is for them to play nice with each other, and the answer isn't a one-way interface like IR, or an HDMI pass-through with multiple user interfaces layered on top of each other.
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This benefit is available for pass-through entities, such as partnerships and S corps, as well as traditional C corporations. (Pass-throughs pass on their taxable income and tax credits to their individual investors' tax returns.).
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