| Minnie Lush, David Sirota - 2003 - 484 pages
...granted to mutual funds and other regulated investment companies. Unlike regular corporations, whose earnings are taxed at the corporate level and again at the individual level when distributed as dividends to stockholders, the real estate trusts act as investment conduits, with only... | |
| United States. Congress. Joint Economic Committee - 1997 - 132 pages
...organized as C corporations, however, the government applies a tax penalty: earnings from the business are taxed at the corporate level and again at the individual level. The Administration refers to this difference in tax treatment of business income when it says, "C corporations... | |
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