Corporate Income Tax

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Definitions
Double Taxation
Double Taxation Corporate Tax Dividends Stockholders Federal Tax Law Corporate Income Tax
Double Taxation refers to the process under federal tax law where earnings are taxed at the corporate level and then taxed again as dividends of stockholders.
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Definitions
Form 1120, Form 1120-A
Form 1120 Corporate Income Tax IRS Forms Tax Filing Business Taxation
U.S. corporate income tax return, generally required to be filed by March 15 of each year.
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Definitions
Shifting and Incidence of Taxation
Shifting of Taxation Incidence of Taxation Sales Tax Corporate Income Tax Economic Burden Tax Transfer Tax Policy Fiscal Economics
The concept of shifting and incidence of taxation refers to the determination of the economic entity that ultimately bears the tax burden. Certain taxes can be transferred to consumers through price adjustments, while others are absorbed by businesses.
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Definitions
Tax Deposit
Tax Deposit Federal Tax Liability Corporate Income Tax Excise Tax Employment Tax Withheld Income Tax Foreign Taxpayers Tax Payment Methods
A tax deposit is a method used to pay federal tax liabilities through either a Federal Reserve Bank or a commercial bank that has been designated as a U.S. depository.
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