For flow-through entity owners, this definition does not take into consideration level of ownership.
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Although S Corps are generally a flow-through entity, it is possible for the S Corp itself to incur taxes.
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The flow-through gain would have pumped up the basis in the partnership interest resulting in a capital loss on liquidation.
At first glance it seems that when it comes to flow-through income you will end up paying one tax or the other.
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So then how can A undo his mess and generate the basis in S Corporation 1 necessary to utilize the flow-through losses?
This gives shareholders the added benefit of an increased stock basis, which may allow the shareholder to utilize flow-through losses allocated from the corporation.
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Flow-through entities are the S-corps and sole proprietorships out there, from the local pizza parlor, to a Ohio curtain maker owned by a few shareholders.
The lack of the inside-basis might have minimal effect on federal tax due, since the capital loss on liquidation of the partnership would offset the flow-through gain.
We believe greater flow-through from cost savings and more buybacks would likely help offset any potential shortfalls in the potential revenue upside, in order to hit the EPS target.
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If a 754 election had been in effect, there would have been a lower flow-through of gain from the partnership and a modest or no gain or loss on liquidation.
These businesses, despite representing some of the highest earning taxpayers in America, get lumped in with Al down at the hardware store simply because of the flow-through nature of their business structure.
FORBES: President Obama's Tax Proposal And The Fate Of The Small Business Owner
It includes all flow-through entities, regardless of size.
FORBES: President Obama's Tax Proposal And The Fate Of The Small Business Owner
By shifting income from high-tax to low-tax countries through transfer pricing, using hybrid entities that are treated as corporations in some countries and flow-through entities in others, stripping profits from high-tax countries through intracompany financing, repatriating under favorable tax conditions, and other tax avoidance mechanisms, multinationals mitigate the impact of being headquartered in a high-tax state.
The medical team started Sara on intravenous antibiotics and high-flow oxygen through a mask.
You have become -- (applause) -- you have become the hub for the transportation for the goods and people that are -- flow through East Africa.
Traffic will flow through high-speed underground roadways and aboveground interchanges.
The status of a partner in a large multi-state professional partnership has elements of being an employee, a sole proprietor and the owner of a large multi-state flow through corporation.
The newly available SwiftKey 4 -- Flow is just a component here -- brings Android writers the promised gesture-based typing along with Flow Through Space, which lets users glide to the spacebar to keep typing rather than pause after every word.
Depending on the data flow through the July-September period, it looks like we could see a -0.5% to -1% annualized pace for the current quarter.
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The researchers who developed Tropolis said they worked closely with moms and kids to tweak the texture so that it would flow through the tear-off opening.
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Although the Fed may on its own go for another round of quantitative easing, higher commodity prices are beginning to flow through into growth-choking price increases in gasoline, autos, and other consumer goods.
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Such an outcome would give China far greater power projection in the East and South China Seas -- through which flow much of East Asia's trade, including the bulk of Japan and South Korea's oil imports.
So far, the device--which electrifies molecules of benzene, allowing electrons to flow through and not interfere with one another--only exists on the drawing board.
Quinn Group chief executive Liam McCaffrey told the Irish Times on Friday that the family's ability to pay back the money it owes Anglo-Irish was dependent on a "very robust" Quinn Insurance group, either through "cash-flow or disposal".
The Clinton administration continues to insist that hundreds of millions of tax dollars flow to Russia through the so-called Cooperative Threat Reduction (CTR) program, known universally as Nunn-Lugar funding after its congressional sponsors -- Sens.
One big investment manager does 50-60 percent of its flow through broker DMA, but they cut it up between four or five brokers.
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Their argument and, until recently, the conventional wisdom was that a restructuring would lead to significant losses for international banks - particularly in Germany and France - and that instability would flow through the entire European banking system.
For example, if a professional firm has a large number of partners who potentially want to sell out at death, disability, divorce, or retirement, the firm can significantly improve cash flow management by pre-funding these buyouts through purchases of life insurance on the owners.
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The Forbes-DeLay-Saxton bill would, moreover, ensure that such funds as were provided would flow through monitorable U.S. government agencies and U.S.-registered non-governmental charities.
To be see-through SmartGlass needs a constant flow of electricity, which trickles through at a rate of 1 milliampere per square foot.
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