Seminars Schedules

Chapter XII – Quarterly Corporate Income Tax, Annual Declaration and Quarterly Payments of Income Taxes

SEC. 74. Declaration of Income Tax for Individuals. – (A)  In General. – Except as otherwise provided in this Section, every individual subject to income tax under Sections 24 and 25(A) of this Title, who is receiving self-employment income, whether it constitutes the sole source of his income or in combination with salaries, wages and […]

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Corporate Income Taxation

Should you wish to know the answers to the following questions by yourself, you need to take a quick look at the presentation: (a.) How are corporations and ordinary partnerships taxed on their income? (b.) How do you distinguish corporate income tax from individual income tax? (c.) How are corporations classified for income tax purposes? […]