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  2. Pass-through (economics) - Wikipedia

    en.wikipedia.org/wiki/Pass-through_(economics)

    In addition to the absolute pass-through that uses incremental values (i.e., $2 cost shock causing $1 increase in price yields a 50% pass-through rate), some researchers use pass-through elasticity, where the ratio is calculated based on percentage change of price and cost (for example, with elasticity of 0.5, a 2% increase in cost yields a 1% increase in price).

  3. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    In a November article, The New York Times reported that the tax bill would "[r]educe the pass-through tax rate to 25% regardless of income level. Since 95% of businesses are incorporated as pass-through entities [12] Examples include "sole proprietorships, partnerships and S corporations that currently pay taxes at the individual rate of their ...

  4. How to Reduce Your Taxes on Pass-Through Income - AOL

    www.aol.com/6-smart-ways-reduce-taxes-130049484.html

    How Can Pass-Through Income Reduce Taxes? With the Tax Cuts and Jobs Act of 2017, business owners of pass-through entities may qualify for up to a 20% tax deduction on eligible income. This tax ...

  5. Lower taxes, higher tariffs: What Trump’s tax plans mean for you

    www.aol.com/finance/lower-taxes-higher-tariffs...

    One of the biggest TCJA changes was slashing the corporate tax rate from 35 percent to 21 percent, creating a 20 per cent deduction for pass-through business entities.

  6. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Auditing revenue in certain industries, new edition as of June 1, 2001 full-text: 06-02: 2004: Auditing revenue in certain industries, with conforming changes as of May 1, 2004 full-text: 06-03: 2005: Auditing revenue in certain industries, with conforming changes as of May 1, 2005 full-text: 06-04: 2006

  7. Master limited partnership - Wikipedia

    en.wikipedia.org/wiki/Master_limited_partnership

    As a consequence of their pass-through status, holding MLPs in tax-exempt accounts may generate Unrelated Business Income Tax (UBIT). [2] To encourage tax-exempt investors , some MLPs set up C corporation holding companies of limited partner which can issue common equity .

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