Examlex
Commonly licensed intangible property includes patents,copyrights,special formulas and designs,trademarks,and brand names.
AMT Rate
The percentage at which the Alternative Minimum Tax is levied on income, designed to ensure that individuals pay a minimum amount of tax.
Subchapter S Corporation
A form of corporation that meets specific Internal Revenue Code requirements, offering the benefits of incorporated status while being taxed as a partnership.
Stockholder Basis
The amount of a stockholder's investment in a company, used to determine capital gains or losses for tax purposes.
Capital Contributions
Investments of cash or other assets made by owners or partners into a business, increasing the equity of the company.
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