Business Taxation

Understanding the basic concepts related to business taxation.

• Sales and Use Tax Identification Numbers
• Partnerships Tax - Explained
• Tax Basis (Business) - Explained
• Active and Passive Income and Losses - Explained
• Tax Planning When Funding a Business - Explained
• IRC 83a (Stock for Services) - Explained
• Expatriation Tax - Explained
• Excise Taxes - Explained
• Earned Income Tax Credit - Explained
• Earned Income - Explained
• Economic Growth Tax Relief Reconciliation Act - Explained
• Declining Balance Depreciation - Explained
• Deferred & Accumulated Income - Explained
• Degressive Tax - Explained
• Duty Free Zones - Explained
• Double Column Tariff - Explained
• Estimated Taxes - Explained
• Effective Tax Rate - Explained
• Rabbi Trust - Explained
• Recapture of Depreciation - Explained
• Regulation M - Explained
• NonQualified Deferred Compensation - Explained
• Accelerated Amortization - Explained
• Accumulated Earnings Profits Tax - Explained
• Ad Valorem Equivalent (AVE) - Explained
• Controlled Foreign Corporation - Explained
• Internal Revenue Code - Explained
• Income Basket - Explained
• Lookback Period - Explained
• Lindahl Equilibrium - Explained
• Holding Period - Explained
• Listed Property (Taxation) - Explained
• Loss Carryback - Explained
• Accelerated Depreciation - Explained
• Ability to Pay Principle - Explained
• Progressive Tax - Explained
• Stamp Duty - Explained
• Standard Deduction - Explained
• 1035 Exchange (Taxation) - Explained
• Subpart F Income - Explained
• Self-Employment Tax - Explained
• Tax Identification Number - Explained
• Tax Court - Explained
• Tax Information Exchange Agreements - Explained
• Transfer Tax - Explained
• Unitary Tax System - Explained
• Alternative Minimum Tax - Explained
• Capital Cost Allowance - Explained
• Passive Income - Explained
• Tax Shelter - Explained
• Value-Added Tax - Explained
• Abusive Tax Shelter - Explained
• Accelerated Deposit Rule - Explained
• Adjusted Basis - Explained
• Annualized Income Installment Method - Explained
• Benefit Principle - Explained
• Bracket Creep - Explained
• Mutual Exclusion Doctrine - Explained
• Tax Shield - Explained
• Tax Loss Carryforward - Explained
• Tax Lien Certificate - Explained
• Tax Home - Explained
• Tax Haven - Explained
• Import Duty - Explained
• Foreign Account Tax Compliance Act (FACTA) - Explained
• Flow Through Entity (Tax) - Explained
• Flat Tax - Explained
• Income Exclusion Rule - Explained
• Income Tax - Explained
• Underwithholding - Explained
• De Minimus Tax Rule - Explained
• Generation Skipping Transfer Tax - Explained
• Loss Carryback - Explained
• Basis (Taxation) - Explained
• Child and Dependent Care Credit - Explained
• Cancellation of Debt - Explained
• Child Tax Credit - Explained
• Buffett Rule - Explained
• Schedule A (Taxation) - Explained
• Schedule D (IRS) - Explained
• Capital Improvement - Explained
• Capital Goods - Explained
• Homestead Exemption - Explained
• Capital Gains Tax - Explained
• GUST Restatement - Explained
• Enrolled Agent - Explained
• Long-Term Capital Gains or Losses - Explained
• Capital Loss - Explained
• Capital Loss Carryover - Explained
• Itemized Deduction - Explained
• Kiddie Tax - Explained
• Passive Loss - Explained
• Federal Tax Lien - Explained
• Gift Tax - Explained
• Double Taxation - Explained
• Estate Tax - Explained
• Conduit Theory - Explained
• Withholding Tax - Explained
• Passive Activity (Taxation) - Explained
• Passive Activity Loss Rule - Explained
• Innocent Spouse Rule - Explained
• Personal Exemption (Taxation) - Explained
• Phantom Income - Explained
• Property Tax - Explained
• Material Participation Test - Explained
• Qualified Dividend - Explained
• Return of Capital - Explained
• Boot (Taxation) - Explained
• Physical Presence Test - Explained
• Consumption Tax - Explained
• Corporate Inversion - Explained
• Surtax - Explained
• Carryover Basis - Explained
• Business Tax Credit - Explained
• Throwback Rule - Explained
• Phantom Gain (Investments) - Explained
• Deferred Income Tax - Explained
• Step Up in Basis - Explained
• Recapture - Explained
• Severance Tax - Explained
• Foreign Tax Credit - Explained
• Constructive Receipt - Explained
• Franchise Tax - Explained
• Proportional Tax - Explained
• Regressive Tax - Explained
• American Opportunity Tax Credit - Explained
• After-Tax Basis (Bonds) - Explained
• Cascade Tax - Explained
• Charitable Contribution Deduction - Explained
• Private Letter Ruling - Explained
• Loss Disallowance Rule - Explained
• Continuity of Business Enterprise Doctrine - Explained
• Continuity of Interest Doctrine - Explained
• Pigovian Tax - Explained
• Like-Kind Exchange - Explained
• Ordinary Income - Explained
• Border Adjustment Tax - Explained
• At Risk Rule - Explained
• Bilateral Tax Agreement - Explained
• Excess Accumulation Theory - Explained
• Employer Identification Number (EIN) - Explained
• Form 1099 - Explained
• Tax Writeoff - Explained