Sentences with phrase «small corporations subject»

«This provision opens up the credit to small corporations subject to the AMT, as well as pass - through entities (where the credits flow through to shareholders),» Sanger adds.

Not exact matches

Not only are the majority of small businesses (83 percent of which are pass - through entities) subject to higher tax rates than their larger C - Corporation counterparts, under the Tax Cuts and Jobs Act, any modest benefit they reap is scheduled to go away after 2025, while corporations will retain their steep tax cuts.

Intercity rail service providers Amtrak and the Alaska Railroad Corporation would also be subject to this rule, but they are not small entities and likewise receive Federal transportation funds.

It makes several changes to the DBE program, concerning such subjects as uniform application and reporting forms; implementing a memorandum of understanding (MOU) with the Small Business Administration (SBA); substantive amendments to provisions concerning personal net worth, retainage, size standard, proof of ethnicity, confidentiality, proof of economic disadvantage, DBE credit for trucking firms, and eligibility of firms owned by Alaska Native Corporations (ANCs); and clarifications concerning multi-year project goals and the use of the new North American Industrial Classification System («NAICS»).

Canada does exempt certain assets from capital gains tax, most notably qualified small business corporation (QSBC) shares and farm properties, subject to certain conditions.

Segwit2x could potentially be a government takeover of Bitcoin, because a small group of corporations subject to full government financial regulations will have taken over the project.