Income Tax in The United States - Special Taxes

Special Taxes

There are many federal tax rules designed to prevent people from abusing the tax system. Provisions related to these taxes are often complex. Such rules include:

  • Accumulated earnings tax on corporation accumulations in excess of business needs,
  • Personal holding company taxes,
  • Passive foreign investment company rules, and
  • Controlled Foreign Corporation provisions.

Read more about this topic:  Income Tax In The United States

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