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  • NAICS Codes for holding company - SICCODE. com
    This U S industry comprises legal entities known as holding companies (except bank holding) primarily engaged in holding the securities of (or other equity interests in) companies and enterprises for the purpose of owning a controlling interest or influencing the management decisions of these firms
  • U. S. foreign tax bill sends jitters across Wall Street
    Trump's "One Big Beautiful Bill Act," if enshrined into law, could transform the current trade conflict into a capital war, investment banks say
  • Goodwill as Part of a Corporate Asset Sale - The Tax Adviser
    A sale of personal goodwill, if respected by the IRS, creates long-term capital gain to the shareholder, taxable at up to 23 8% (maximum capital gain rate of 20%, plus the 3 8% net investment income tax) rather than ordinary income to the target corporation, taxable at up to 35% plus an additional tax of up to 23 8% on the remaining balance of
  • G. R. No. 249668 - The Lawphil Project
    In City of Davao v Randy Allied Ventures, Inc ,36 the Court distinguished a holding company from a financial intermediary for purposes of local business taxation, as follows: [T]here is a stark distinction between a holding company and a financial intermediary as contemplated under the LGC, in relation to other laws
  • A Section 1202 Walkthrough: The Qualified Small… | Frost . . .
    Section 1202 allows stockholders to claim a minimum $10 million federal income tax gain exclusion in connection with their sale of qualified small business stock (QSBS) held for more than five years Assuming a 23 8% federal income tax rate, stockholders selling $10 million worth of QSBS qualify for a $2,380,000 gain exclusion
  • 26 USC 551: Foreign personal holding company income taxed to . . .
    §551 Foreign personal holding company income taxed to United States shareholders (a) General rule The undistributed foreign personal holding company income of a foreign personal holding company shall be included in the gross income of the citizens or residents of the United States, domestic corporations, domestic partnerships, and estates or trusts (other than foreign estates or trusts
  • US final and proposed PFIC regulations provide a mix of . . . - EY
    Passive income is defined as income that “is of a kind [that] would be foreign personal holding company income” (FPHCI) under the Subpart F rules For purposes of the Asset Test, publicly-traded corporations must measure assets by fair market value, CFCs must measure assets by adjusted basis and other foreign corporations measure assets by





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