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CHAPTER-6 (PARTNERSHIP)
Formation, Deed, Registration OF PARTNERSHIP
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Under the partnership Act, firm registration is optional, and not essential. This is clear from the plan of section 58 and 59. A suit by one partner to exact other partners to join in registration of the partnership is maintainable. The contract of partnership does not cancel a partnership of non registration it affects the right of a partnership registration is to make the third parties for recovery amounts due from them to the partnership. A partnership in a firm is called partnership at-will. The name of partnership in a firm The partners may select any firm name which will dishonestly mention that their business in the same as some other competing concerns. They cannot use words like president and royal, etc... which will mention that the firm is enjoying the help of the state. The names of all the partners may be used together as the firm name or the name of any particular partner may be used. It may happen that the name of a partner is used as the firm name, but the name is exactly with the firm name of a competitor’s mark. A man is allowed to use his own name for carrying on a business even though it is identical with the name of another person carrying on a similar business. Firm Registration in Chennai The Effect of Firm Registration The firm registration may be affected at any time by post or by sending to the locality of the recorder of firms. The recommended fees followed by the statement in the duty, the following details are declaring The name of firm registration The field of business of the firm or the principal part Where the firm delivers on business names to any other places The date when each partner combined in the firm The address and names of the partners The term of a firm All the partners of the firm shall be verified and signed the report behalf of the authorized agents.On receipt of the statement and the fees, the registrar records an access to the reports in the secretary of firms is considered to be registered in Chennai. The register of firms can be inspected and copies of entries taken by on payment by any person to necessary fees. The Classes Of Partners in a firm The partners can be classified as below : Active Partner : An active partner is the one who actually participates in the firm of business. An agreement is only to becomes a person is partner of the firm Nominal Partner : These partners join the firm by agreement but do not take any effective side in the business. Their liabilities are same as of active partners. Sub- Partner : The transfer of a share of a partner’s interest in a firm is called a sub partner. The rights and liabilities are limited.
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1) Partnerships are considered to be \"pass-through\" entities for tax purposes. As parterniship has no separate legal entity in the eye of law, unlike a corporation, its taxes are not separate from its partners. ll of the profits and losses of the partnership \"pass through\" the business to the partners, who pay taxes on their share of the profits (or deduct their share of the losses) on their individual income tax returns. In simple words, parnetrs first get their shared profit or loss from the operations of the business, then either pay taxes on the shares of profit individually or get tax return in case of loss individually. And Each partner\'s share of profits and losses is usually set out in a written partnership agreement, thus the tax also get clear from such share. 2) Partnership business must file the two forms which are named as : Form 1065 and Schedule K-1. Form 1065 is filled to provide an informational return the IRS reviews to determine whether the partners are reporting their income correctly. Schedule K-1 is filled with IRS and to each partner in order to breaks down each partner\'s share of the business\'s profits and losses. Yes as stated above, each partner reciev schedule K-1 fro other partners in the partnership. 3) ONce the partners receive the income from the partnership business, they individually reports this profit and loss information earned from the income on his or her individual tax return (Form 1040), with Schedule E attached. They are obliged to separate enough money to pay taxes on his share of annual profits. Partners must estimate the amount of tax they will owe for the year and make payments to the IRS at each quarter -- in April, July, October, and January. Scedule E is used to report such income to the IRS. Yes, partners must pay taxes on profits even if those profits are not distributed to the partners. The IRS demands taxes from the profit thai is income minus expenses of the business regardless of what the partners withdraw or not from their shares. 4) Distributive Share is the portion of profits to which a partner is entitled under a partnership agreement -- or under state law, if the partners didn\'t make an agreement. It is usually shared to the partners according to their ownership interests in the business. Lets say Partner has contributed 50% of capital in the business; Partner B has contributed 30% and Partner C has contributed 20%. Then their distributed share will be 50% : 30% : 20% , that is A will receive 60%, B will receive 30% and C will reciev 20% os share in profit or loss. 5) Sometimes an active partners works on behalf of other as well in the conduct of business operation. For which he gets rumenaration, which is also a kind of income earned from self employment. THus, here the partner is entitled to pay taxes not only on share of profit but alos on the income earned this way. This is known as self-employment taxes. There are some differences between the contributions regular employe.
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19 C H A P T E RC H A P T E R Corporations: Distributions Not in Complete Liquidation L E A RN I NG O B J E C T I V E S : After completing Chapter 19, you should be able to: LO.1 Explain the role that earnings and profits play in determining the tax treatment of distributions. LO.2 Compute a corporation’s earnings and profits (E & P). LO.3 Determine taxable dividends paid during the year by correctly allocating current and accumulated E & P to corporate distributions. LO.4 Describe the tax treatment of dividends for individual shareholders. LO.5 Evaluate the tax impact of property dividends by computing the shareholder’s dividend income, basis in the property received, and the effect on the distributing corporation’s E & P and taxable income. LO.6 Recognize situations when constructive dividends exist and compute the tax resulting from such dividends. LO.7 Compute the tax arising from receipt of stock dividends and stock rights and the shareholder’s basis in the stock and stock rights received. LO.8 Identify various stock redemptions that qualify for sale or exchange treatment. LO.9 Determine the tax impact of stock redemptions on the distributing corporation. LO.10 Identify planning opportunities available to minimize the tax impact in corporate distributions, constructive dividends, and stock redemptions. CHA P T E R OU T L I N E 19-1 Corporate Distributions—Overview, 19-2 19-2 Earnings and Profits (E & P), 19-3 19-2a Computation of E & P, 19-3 19-2b Summary of E & P Adjustments, 19-6 19-2c Current versus Accumulated E & P, 19-6 19-2d Allocating E & P to Distributions, 19-6 19-3 Dividends, 19-10 19-3a Rationale for Reduced Tax Rates on Dividends, 19-10 19-3b Qualified Dividends, 19-11 19-3c Property Dividends, 19-12 19-3d Constructive Dividends, 19-15 19-3e Stock Dividends and Stock Rights, 19-18 19-4 Stock Redemptions, 19-19 19-4a Overview, 19-19 19-4b Historical Background, 19-22 19-4c Stock Attribution Rules, 19-22 19-4d Not Essentially Equivalent Redemptions, 19-23 19-4e Disproportionate Redemptions, 19-24 19-4f Complete Termination Redemptions, 19-25 19-4g Redemptions to Pay Death Taxes, 19-26 19-5 Effect on the Corporation Redeeming Its Stock, 19-28 19-5a Recognition of Gain or Loss, 19-28 19-5b Effect on Earnings and Profits, 19-28 19-5c Redemption Expenditures, 19-28 19-6 Other Corporate Distributions, 19-29 19-7 Tax Planning, 19-29 19-7a Corporate Distributions, 19-29 19-7b Planning for Qualified Dividends, 19-30 19-7c Constructive Dividends, 19-31 19-7d Stock Redemptions, 19-32 © De nn is Fl ah er ty /G et ty Im ag es ,I nc . Not For Sale © C en ga ge L ea rn in g. A ll rig ht s r es er ve d. N o di st rib ut io n al lo w ed w ith ou t e xp re ss a ut ho riz at io n. T H E B I G P I C T U R E Tax Solution s for the Real World TAXING CORPORATE DISTRIBUTIONS Lime Corporation, an ice cream manufacturer, has had a very profitable year. To share its profits with its two .
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Chapter 10
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Chapter 10 Partnerships:
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