Will the transaction result in the recognition of income tax to any corporation or group of shareholders?

交易是否会导致任何公司或股东团体缴纳所得税？

youdao

We start with the recognition that in our world of six billion people, one billion have 80 percent of the income and five billion have under 20 percent.

我们首先要认识到，在我们这个60亿人口的世界上，10亿人拥有收入的80%，而50亿人拥有不到20%。

youdao

Determining the return may involve gross sales, net income, revenue recognition, cash flow, and the time value of money.

回报的决定因素涉及到毛销售额、净收入、收入酬劳、现金流、以及资金的时间价值等。

youdao

This would mean that income splitting is difficult if not impossible and it would certainly make delaying the recognition of income for tax purposes impossible.

FORBES: Ken Livingstone's Tax Dodging Ways

This artificial manipulation of the interests, if permitted, would allow Owner to control the recognition of income or loss on distributions from the entity or dispositions of its interests in the entity for federal tax purposes.

FORBES: Chief Counsel Squashes Mysterious Technique

Asher Rubinstein, Estate Planning Moves To Consider Before 2010 Is Done, Forbes.com, Nov. 10, 2010 (discussing various timely strategies, including speeding up recognition of income in 2010, selling appreciated assets in 2010, and setting up dynasty trusts, charitable remainder trusts, and family limited partnerships).

FORBES: "A Perfect Storm" In 2010: It's Not Too Late To Speak To Your Estate Planning Adviser