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- W174748360 abstract "Perhaps a brief review of the salient features of the federal income tax laws is the best way to approach the relation of the federal antitrust laws to federal income taxation of corporations and their shareholders. It would be a hopeless task to try to reduce what is contained in thousands of pages of tax laws, regulations, cases, law review articles, treatises and texts into a thirty minute paper, but a few principles should serve as a starting point. The basic concept of taxation centers around the treat ment of the corporation as a taxpaying entity.1 The income tax rates applicable to enterprises are a normal tax of 30% on the first $25,000 of income and a 22% surtax on income over $25,000, giving an effective tax rate of 52% on all income over $25,000.2 Generally, the tax treatment of corporations is determined under the same provi sions that govern the taxation of individuals and partnerships. For the most part, the rules relating to the determination of what is income, what items are deductible, accounting procedures, the treatment of capital gains and losses, etc. are the same as for individuals. There are, however, certain exceptions, e. g., capital gains are taxed at a flat 25%3 and there is no alternative computation; capital losses cannot be used to offset ordinary income to the extent of $1,000 as in the case of individuals ;4 the percentage of taxable income which can be given to charity and taken as a deduction is not as great ;5 etc. There are more substantial departures from the treatment of indi viduals when taxation of the corporate family is involved. For example, with respect to dividends which a corporation receives on stock of a domestic corporation, a deduction of 85% of such dividend payments is allowed.6 This means that for a corporation in the 52% tax bracket, the effective rate on dividends received is 7.8%. In many instances the use of a consolidated return is even better? if a domestic parent owns 80% of the voting stock and 80% of all classes of stock of one or more domestic subsidiaries, and if these subsidiaries own a like interest in other corporations, then as many domestic corporations in the successive tiers as are owned in this degree may join with the parent in filing a consolidated return.7" @default.
- W174748360 created "2016-06-24" @default.
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- W174748360 date "2016-01-01" @default.
- W174748360 modified "2023-09-27" @default.
- W174748360 title "TAXATION OF THE CORPORATE FAMILY" @default.
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- W174748360 hasPublicationYear "2016" @default.
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