Sentences with phrase «business income among»

--- Creating a «family partnership» under federal tax laws, which allows you to divide business income among family members.

Not exact matches

Taxpayers with unusually high income in a given year, including those who sold a business, received a large bonus or experienced a windfall, are among the candidates for tax - loss harvesting, Citrin said.

Three initiatives tied for most popular among the CEOs: increasing the income eligible for the reduced small business tax rate to $ 500,000 from $ 400,000, extending the capital cost allowance on investment in manufacturing, and the $ 12 billion committed to infrastructure spending.

The deduction for business interest expenses is generally capped at 30 % of adjusted taxable income, among other requirements.

Forward - looking statements may include, among others, statements concerning our projected adjusted income (loss) from operations outlook for 2018, on both a consolidated and segment basis; projected total revenue growth and global medical customer growth, each over year end 2017; projected growth beyond 2018; projected medical care and operating expense ratios and medical cost trends; our projected consolidated adjusted tax rate; future financial or operating performance, including our ability to deliver personalized and innovative solutions for our customers and clients; future growth, business strategy, strategic or operational initiatives; economic, regulatory or competitive environments, particularly with respect to the pace and extent of change in these areas; financing or capital deployment plans and amounts available for future deployment; our prospects for growth in the coming years; the proposed merger (the «Merger») with Express Scripts Holding Company («Express Scripts») and other statements regarding Cigna's future beliefs, expectations, plans, intentions, financial condition or performance.

The primary justification for the proposed tax changes was that high - income individuals (e.g., doctors, small business owners, farmers, among others) were using the tax system to reduce their income tax by incorporating CCPCs to conduct their businesses or carry on their professional practises This meant that individuals with the same income could end up paying different taxes and this, according to the Finance Minister and the Prime Minister was «unfair».

This is a fundamental question that, among other considerations, determines the taxes entrepreneurs will pay on business profits and personal income.

The rise of a drinking culture at Chinese social gatherings, along with increased disposable income among younger consumers, are set to drive the Chinese spirits market through a CAGR of 15 % over 2016 - 21, says GlobalData, a recognized leader in business intelligence and analytics.

The scheme provided SILVER with two different streams of unlawful income: (i) approximately $ 700,000 in kickbacks SILVER received by steering two real estate developers with business before the state legislature to a law firm with which he was associated, and (ii) more than $ 3 million in asbestos client referral fees SILVER received by, among other official acts, awarding $ 500,000 in state grants to a university research center of a physician who referred patients made ill by asbestos to SILVER at Weitz & Luxenberg.

Some items which ordinarily should be state matters like police, prisons, stamp duties, taxation of incomes, profits and capital gains, regulation of tourist traffic, registration of business names, incorporation of companies, traffic on federal truck roads passing through states, trade, commerce and census among others were transferred from the Concurrent to the Exclusive List.

He says across - the - board cuts in the corporate tax rate, incomes taxes, and workers» compensation costs, among other things, would ensure that any current or new businesses really do remain in the state.

Saratoga County Prosperity Partnership Unveils Economic Index, Reveals Vibrant and Growing Economy, Strong Optimism Among Businesses Economic data shows Saratoga County's labor market, income levels, and housing sector are outpacing the Capital Region, while survey portrays strong optimism among businesses Clifton Park, NY — Saratoga County is outpacing the Capital Region — and in some + ReadAmong Businesses Economic data shows Saratoga County's labor market, income levels, and housing sector are outpacing the Capital Region, while survey portrays strong optimism among businesses Clifton Park, NY — Saratoga County is outpacing the Capital Region — and in some +Businesses Economic data shows Saratoga County's labor market, income levels, and housing sector are outpacing the Capital Region, while survey portrays strong optimism among businesses Clifton Park, NY — Saratoga County is outpacing the Capital Region — and in some + Readamong businesses Clifton Park, NY — Saratoga County is outpacing the Capital Region — and in some +businesses Clifton Park, NY — Saratoga County is outpacing the Capital Region — and in some + Read More

His multi-part plan, among other things, calls for a 2 percent cap on property taxes; no increase in sales, income and business taxes; a freeze on public - union salaries — and a reduction of government agencies by one - fifth.

The new program, called START - UP — which provides exemptions for corporate and property taxes as well as an exemption on income taxes for some workers — caused agita among some liberal and conservative critics, but was praised by business groups.

Two methods for classifying how income is distributed in a nation the personal distribution of income and the functional distribution reflect, respectively, the distribution of income among different groups of households and the distribution of income among different businesses and occupations in the economy.

Such statements reflect the current views of Barnes & Noble with respect to future events, the outcome of which is subject to certain risks, including, among others, the general economic environment and consumer spending patterns, decreased consumer demand for Barnes & Noble's products, low growth or declining sales and net income due to various factors, possible disruptions in Barnes & Noble's computer systems, telephone systems or supply chain, possible risks associated with data privacy, information security and intellectual property, possible work stoppages or increases in labor costs, possible increases in shipping rates or interruptions in shipping service, effects of competition, possible risks that inventory in channels of distribution may be larger than able to be sold, possible risks associated with changes in the strategic direction of the device business, including possible reduction in sales of content, accessories and other merchandise and other adverse financial impacts, possible risk that component parts will be rendered obsolete or otherwise not be able to be effectively utilized in devices to be sold, possible risk that financial and operational forecasts and projections are not achieved, possible risk that returns from consumers or channels of distribution may be greater than estimated, the risk that digital sales growth is less than expectations and the risk that it does not exceed the rate of investment spend, higher - than - anticipated store closing or relocation costs, higher interest rates, the performance of Barnes & Noble's online, digital and other initiatives, the success of Barnes & Noble's strategic investments, unanticipated increases in merchandise, component or occupancy costs, unanticipated adverse litigation results or effects, product and component shortages, the potential adverse impact on the Company's businesses resulting from the Company's prior reviews of strategic alternatives and the potential separation of the Company's businesses, the risk that the transactions with Microsoft and Pearson do not achieve the expected benefits for the parties or impose costs on the Company in excess of what the Company anticipates, including the risk that NOOK Media's applications are not commercially successful or that the expected distribution of those applications is not achieved, risks associated with the international expansion contemplated by the relationship with Microsoft, including that it is not successful or is delayed, the risk that NOOK Media is not able to perform its obligations under the Microsoft and Pearson commercial agreements and the consequences thereof, risks associated with the restatement contained in, the delayed filing of, and the material weakness in internal controls described in Barnes & Noble's Annual Report on Form 10 - K for the fiscal year ended April 27, 2013, risks associated with the SEC investigation disclosed in the quarterly report on Form 10 - Q for the fiscal quarter ended October 26, 2013, risks associated with the ongoing efforts to rationalize the NOOK business and the expected costs and benefits of such efforts and associated risks and other factors which may be outside of Barnes & Noble's control, including those factors discussed in detail in Item 1A, «Risk Factors,» in Barnes & Noble's Annual Report on Form 10 - K for the fiscal year ended April 27, 2013, and in Barnes & Noble's other filings made hereafter from time to time with the SEC.

Such statements reflect the current views of Barnes & Noble with respect to future events, the outcome of which is subject to certain risks, including, among others, the effect of the proposed separation of NOOK Media, the general economic environment and consumer spending patterns, decreased consumer demand for Barnes & Noble's products, low growth or declining sales and net income due to various factors, possible disruptions in Barnes & Noble's computer systems, telephone systems or supply chain, possible risks associated with data privacy, information security and intellectual property, possible work stoppages or increases in labor costs, possible increases in shipping rates or interruptions in shipping service, effects of competition, possible risks that inventory in channels of distribution may be larger than able to be sold, possible risks associated with changes in the strategic direction of the device business, including possible reduction in sales of content, accessories and other merchandise and other adverse financial impacts, possible risk that component parts will be rendered obsolete or otherwise not be able to be effectively utilized in devices to be sold, possible risk that financial and operational forecasts and projections are not achieved, possible risk that returns from consumers or channels of distribution may be greater than estimated, the risk that digital sales growth is less than expectations and the risk that it does not exceed the rate of investment spend, higher - than - anticipated store closing or relocation costs, higher interest rates, the performance of Barnes & Noble's online, digital and other initiatives, the success of Barnes & Noble's strategic investments, unanticipated increases in merchandise, component or occupancy costs, unanticipated adverse litigation results or effects, product and component shortages, risks associated with the commercial agreement with Samsung, the potential adverse impact on the Company's businesses resulting from the Company's prior reviews of strategic alternatives and the potential separation of the Company's businesses (including with respect to the timing of the completion thereof), the risk that the transactions with Pearson and Samsung do not achieve the expected benefits for the parties or impose costs on the Company in excess of what the Company anticipates, including the risk that NOOK Media's applications are not commercially successful or that the expected distribution of those applications is not achieved, risks associated with the international expansion previously undertaken, including any risks associated with a reduction of international operations following termination of the Microsoft commercial agreement, the risk that NOOK Media is not able to perform its obligations under the Pearson and Samsung commercial agreements and the consequences thereof, the risks associated with the termination of Microsoft commercial agreement, including potential customer losses, risks associated with the restatement contained in, the delayed filing of, and the material weakness in internal controls described in Barnes & Noble's Annual Report on Form 10 - K for the fiscal year ended April 27, 2013, risks associated with the SEC investigation disclosed in the quarterly report on Form 10 - Q for the fiscal quarter ended October 26, 2013, risks associated with the ongoing efforts to rationalize the NOOK business and the expected costs and benefits of such efforts and associated risks and other factors which may be outside of Barnes & Noble's control, including those factors discussed in detail in Item 1A, «Risk Factors,» in Barnes & Noble's Annual Report on Form 10 - K for the fiscal year ended May 3, 2014, and in Barnes & Noble's other filings made hereafter from time to time with the SEC.

Such statements reflect the current views of Barnes & Noble with respect to future events, the outcome of which is subject to certain risks, including, among others, the general economic environment and consumer spending patterns, decreased consumer demand for Barnes & Noble's products, low growth or declining sales and net income due to various factors, including store closings, higher - than - anticipated or increasing costs, including with respect to store closings, relocation, occupancy (including in connection with lease renewals) and labor costs, the effects of competition, the risk of insufficient access to financing to implement future business initiatives, risks associated with data privacy and information security, risks associated with Barnes & Noble's supply chain, including possible delays and disruptions and increases in shipping rates, various risks associated with the digital business, including the possible loss of customers, declines in digital content sales, risks and costs associated with ongoing efforts to rationalize the digital business and the digital business not being able to perform its obligations under the Samsung commercial agreement and the consequences thereof, the risk that financial and operational forecasts and projections are not achieved, the performance of Barnes & Noble's initiatives including but not limited to its new store concept and e-commerce initiatives, unanticipated adverse litigation results or effects, potential infringement of Barnes & Noble's intellectual property by third parties or by Barnes & Noble of the intellectual property of third parties, and other factors, including those factors discussed in detail in Item 1A, «Risk Factors,» in Barnes & Noble's Annual Report on Form 10 - K for the fiscal year ended April 30, 2016, and in Barnes & Noble's other filings made hereafter from time to time with the SEC.

A small business corporate tax proposal that ends income splitting among family members within a private corporation is part of a plan to raise $ 500 million (federally and provincially combined).

The possible changes include steps to prevent business owners from using their private corporations as a way to shift their income among family members subject to lower personal tax rates — even if those relatives are not involved in the business.

Gross income, on the other hand, includes money earned in form of a salary, business profits, bonus, interests, and dividends among others.

Given the current effort by the federal government to clamp down on some of the income «splitting and sprinkling» tax benefits of Canadian - Controlled Private Corporations (CCPCs), there's definitely a lot of uncertainty among executives, business owners, and professionals about the tax benefits of incorporation.

Dr. Mintz, who is a leading advocate for lower corporate taxes and for income splitting among couples, says lowering the small - business tax rate is a «horrible idea» that would primarily benefit the rich.

And while small business owners may be tempted to rely on the success of their business as their sole source of income and retirement savings or only diversify their portfolios among stocks and bonds, there are other options they should consider to secure their retirement savings in today's market.

Among sources of other income are business income, farm income, rental real estate, alimony, unemployment compensation and nonqualified dividends.

Among other business provisions are a shift to a territorial tax system (in which businesses pay taxes only on U.S. income), incentives to repatriate foreign profits, repeal of the corporate alternative minimum tax, and a 20 % deduction (through 2025) on certain income from pass - through businesses such as limited liability companies.

Among these requirements are the following: (i) at least 90 % of the fund's gross income each taxable year must be derived from dividends, interest, payments with respect to securities loans, and gains from the sale or other disposition of stock, securities or foreign currencies, or other income derived with respect to its business of investing in such stock or securities or currencies and net income derived from an interest in a qualified publicly traded partnership; (ii) at the close of each quarter of the fund's taxable year, at least 50 % of the value of its total assets must be represented by cash and cash items, U.S. Government securities, securities of other RICs and other securities, with such other securities limited, in respect of any one issuer, to an amount that does not exceed 5 % of the value of a Fund's assets and that does not represent more than 10 % of the outstanding voting securities of such issuer; and (iii) at the close of each quarter of the fund's taxable year, not more than 25 % of the value of its assets may be invested in securities (other than U.S. Government securities or the securities of other RICs) of any one issuer or of two or more issuers and which are engaged in the same, similar, or related trades or businesses if the fund owns at least 20 % of the voting power of such issuers, or the securities of one or more qualified publicly traded partnerships.

For example, the Census Bureau's «Quick Facts» site is easier than ever to compare demographic factors like racial — ethnic population proportions, housing unit information, income, and business metrics among dif - ferent geographic areas.

Not making a profit does not make you a non-profit or non-commercial, and you can still generate income as a business and be a non-profit so long as after operating expenses all money goes back into the business, among (many) other rules.

For example, among the relevant considerations in deciding upon the appropriate form of business entity are: the extent and scope of liability protection; the state and federal income tax consequences; the flexibility afforded clients in tailoring their desired governance, equity structures, and financial arrangements; the ease of organization and operation; and the extent of the required statutory formalities and their attendant administrative costs.

Things to include in your one - page business plan (/ business pitch): Your passion Your mission Opportunities — well - defined market or niche Practice areas, broken down by the percentage of money you think you will earn from each — think about including a new 21st - century practice area Potential clients — and, among those, your target clients Goals — for the next 10 days, 10 weeks, 10 months, and 10 years — Think about metrics such as # of clients or annual income How you will make money — What you will -LSB-...]

General commercial lines include business property and income, business liability, commercial auto, among others.

The basis for Florida's child support calculations is each parent's gross income, which includes wages, bonuses, commissions, business income, disability benefits, workers» compensation benefits, pension payments, social security benefits and rental income, among other types of income.

Ross it would be interesting to know how this situation would be handled today: When I left the brokerage where I had worked for many years and was the region top rep, when I learned that the mgr thought I had too much business and my incoming calls dominated the front desk — so without telling me he had my new incoming calls rerouted to him, and he decided «which ones I could have» enabling him to divide new incoming business my signs and ads generated, among the other 25 agents in the branch — I was devastated.

Almost all agents find themselves facing one or more of the common challenges of the business, which include inconsistent income, difficulty generating high - quality leads, weathering the emotional highs and lows, lack of structure and inability to stand out among the competition.

The FAQs cover a variety of topics including how to treat income earned by borrowers from state legalized marijuana, unreimbursed business expenses, repossessions and eligibility for borrowers with limited credit histories, among others.

Also important, confidence levels are relatively robust among both businesses and consumers, household net worth is rising, and income growth is increasing.

According to a recent survey by the Los Angeles Downtown Center Business Improvement District, median household income among downtown residents has risen to $ 98,700; their median age is 33; 80 percent of them have a degree from a four - year college; and 33 percent earned a graduate degree.

Among other factors, higher residual profits can be associated with an elevated share of unincorporated businesses since proprietors» income is included in the residual profit of unincorporated establishments.