Instructions for Form 990-T, Exempt Organization Business Income Tax Return

Instructions for Form 990-T, Exempt Organization Business Income Tax Return

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Original publisher: [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, OCLC Number: (OCoLC)27834796 Subject: Tax exemption -- United States -- Periodicals. Excerpt: ... Page 15 of 23 Instructions for Form 990-T 9: 58-10-MAR-2011 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Brother-sister group. A do not elect an apportionment plan. should see the instructions above for lines brother-sister group is two or more Therefore, Corporation A and Corporation 35a and 35b. Members of a controlled corporations if the same five or fewer B are each entitled to $ 25, 000 ( one-half group must attach a statement showing persons who are individuals, estates, or of $ 50, 000 ) in the $ 50, 000 taxable the computation of the tax entered on line trusts directly or indirectly own stock income bracket on line 35a ( 1 ), $ 12, 500 35c. possessing: ( one-half of $ 25, 000 ) in the $ 25, 000 taxable income bracket on line 35a ( 2 ), Tax Rate Schedule for Corporations 1. At least 80 % of the total combined and $ 4, 962, 500 ( one-half of $ 9, 925, 000 ) ( Internal Revenue Code - Section 11 ) voting power of all classes of stock in the $ 9, 925, 000 taxable income bracket entitled to vote or at least 80 % of the total If the amount on line 34, page 1 is: on line 35a ( 3 ). value of shares of all classes of the stock of each corporation, and Of the Unequal apportionment plan. amount 2. More than 50 % of the total Members of a controlled group may elect Over - But not over - Tax is: over - combined voting power of all classes of an unequal apportionment plan and divide stock entitled to vote or more than 50 % of $ 0 $ 50, 000 15 % $ 0 the taxable income brackets as they want. 50, 000 75, 000 $ 7, 500 + 25 % 50, 000 the total value of shares of all classes of There is no need for consistency among 75, 000 100, 000 13, 750 + 34 % 75, 000 stock of each corporation, taking into taxable income brackets. Any member of ...Original publisher: [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, OCLC Number: (OCoLC)27834796 Subject: Tax exemption -- United States -- Periodicals.


Title:Instructions for Form 990-T, Exempt Organization Business Income Tax Return
Author: United States. Internal Revenue Service
Publisher:Books LLC - 2011-10
ISBN-13:

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