Passthrough Organizations Not Taxed As Corporations

[摘要] This report describes the various forms of tax conduit organizations found in the Internal Revenue Code (IRC), or theInternal Revenue Services (IRS) regulations and discusses how the form of organization affects the tax situation of the owners. It is organized according to the major types of conduit organization.

[发布日期] 2002-08-20 [发布机构] Library of Congress. Congressional Research Service.

[关键词] Taxation;Tax policy;Tax deductions