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Qualified dividendEntity classification electionS corporationInternal revenue code section 1031Dividends received deductionControlled foreign corporationParticipation exemptionForm 1042Dividend imputationTax inversionHome mortgage interest deductionItemized deductionPersonal exemptionForeign corporationSimple iraSection 179 depreciation deductionBlocker corporationDeferred taxShareholderInternational business companyFlow-through entityTax deduction at sourceC corporationForm 20-fIncome taxReverse morris trustIntegrationBeneficial ownershipInternal revenue code section 409aInterest in possession trustSchedule 13gInternational taxationSolo 401Roth iraFlexible spending accountTax returnSubstantial presence testLike-kind exchangeCarried interestBackup withholdingTax avoidanceMaster limited partnershipTax amortization benefitHealth savings accountCorporate taxAlternative minimum taxEx-dividend datePrivate limited companySelf-invested personal pension457 planForeign tax creditTax withholdingEmployee stock purchase planDeferralDirect taxComprehensive incomeMinority interestPaid-in capitalPrivate company limited by sharesShare capitalCost segregation study529 planTax shelterInvestment managementTax evasion in the united statesDividend taxForm 13fDuty of careForeign direct investment in indiaForeign direct investmentForeign exchange hedgeEconomic substanceSecurities accountConvertible bondComparison of 401 and ira accountsProperty law in the united statesEarnings before interest and taxesAnnuityConsolidated financial statementInheritance taxCapital gains tax in australiaRetained earningsTax incentiveIncentive stock optionGrantor retained annuity trustIncome tax auditPreferred stockRegistered investment adviserTax lawInterest on lawyer trust accountsNopatCapital surplusIncome trustForeign agents registration actLimited liabilityDonor-advised fundTax exemptionLook-through companyCommunity propertyForm 1040