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Passthrough Organizations Not Taxed As Corporations.

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ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service.
Language:
English
Subjects (All):
Holding companies.
Income tax.
Mutual funds.
Physical Description:
1 online resource (18 pages) : digital, PDF file
monochrome
Place of Publication:
[Place of publication not identified] : [publisher not identified], 2002.
System Details:
System requirements: PDF reader software.
text file
PDF
Summary:
Describes the various forms of tax conduit (passthrough) organizations, and discusses how the form of organization affects the tax situation of the owners. Provides overview of various kinds of passthrough entities and how they function, including partnerships, S corporations, limited liability companies, mutual funds, real estate investment trusts, and cooperative and mutual organizations.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other Format:
Microfiche version: Library of Congress. Congressional Research Service. Passthrough Organizations Not Taxed As Corporations
Access Restriction:
Restricted for use by site license.

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