Flow-through entity (English Wikipedia)

Analysis of information sources in references of the Wikipedia article "Flow-through entity" in English language version.

refsWebsite
Global rank English rank
7th place
7th place
3,125th place
1,832nd place
1,634th place
1,093rd place
5th place
5th place
28th place
26th place
484th place
323rd place
332nd place
246th place
228th place
158th place
34th place
27th place

brookings.edu

cnn.com

money.cnn.com

  • Sahadi, Jeanne (December 2, 2017). "Here's what's in the Senate tax bill - and how it differs from the House's bill". CNN Money. Retrieved December 3, 2017. The House bill dropped the top income tax rate to 25% from 39.6%, while prohibiting anyone providing professional services (e.g., lawyers and accountants) from taking advantage of the lower rate. It also phases in a lower rate of 9% for businesses that earn less than $75,000. The Senate bill lowers taxes on filers in pass-throughs by letting them deduct 23% of their income, up from 17.4% originally. The 23% deduction would be prohibited for anyone in a service business—except those with taxable incomes under $500,000 if married ($250,000 if single). Prevent abuse of pass-through tax break: If the owner or partner in a pass-through also draws a salary from the business, that money would be subject to ordinary income tax rates. But to prevent people from recharacterizing their wage income as business profits to get the benefit of the pass-through deduction, the Senate bill would automatically limit the deduction to half of the W-2 wages of the pass-through entity or its share to the individual taxpayer. The W-2 rule would not apply, however, if the filer's taxable income is under $500,000 if married, $250,000 if single.

cornell.edu

law.cornell.edu

irs.gov

nytimes.com

theatlantic.com

  • Berman, Russell (June 7, 2017). "The Death of Kansas's Conservative Experiment". The Atlantic. Retrieved June 7, 2017. Republicans in the state legislature on Tuesday voted to reverse Governor Sam Brownback's signature tax cuts, dealing a blow to the kind of fiscal policy the Trump administration wants to enact nationally.

vox.com

washingtonpost.com

worldcat.org

  • Rogers-Glabush, Julie (2009). IBFD International Tax Glossary (7th ed.). International Bureau of Fiscal Documentation (IBFD). p. 550. ISBN 9789087220570. OCLC 1128093195.