- Principal
- The initial amount of money on which interest, returns, or tax liabilities are calculated.
- Interest rate
- The percentage charged or earned per period on the principal, expressed as an annual rate unless stated otherwise.
- Compounding
- The process by which interest is added to the principal so that subsequent interest is earned on the combined amount.
- Present value
- The current worth of a future sum, discounted at a given rate to account for the time value of money.
- C-corp vs LLC tax
- A key concept referenced by the C-Corp vs LLC Tax: Compare total tax burden of C-Corporation vs LLC/pass-through entity. C-Corps: 21% corporate rate + 20% qualified dividend tax on distributions (double taxation). LLC: pass-through at personal rates. Also covers QSBS exclusion benefit for C-Corps.
- Corporation vs LLC
- A key concept referenced by the C-Corp vs LLC Tax: Compare total tax burden of C-Corporation vs LLC/pass-through entity. C-Corps: 21% corporate rate + 20% qualified dividend tax on distributions (double taxation). LLC: pass-through at personal rates. Also covers QSBS exclusion benefit for C-Corps.
- Double taxation C-corp
- A key concept referenced by the C-Corp vs LLC Tax: Compare total tax burden of C-Corporation vs LLC/pass-through entity. C-Corps: 21% corporate rate + 20% qualified dividend tax on distributions (double taxation). LLC: pass-through at personal rates. Also covers QSBS exclusion benefit for C-Corps.
- Pass-through LLC tax
- A key concept referenced by the C-Corp vs LLC Tax: Compare total tax burden of C-Corporation vs LLC/pass-through entity. C-Corps: 21% corporate rate + 20% qualified dividend tax on distributions (double taxation). LLC: pass-through at personal rates. Also covers QSBS exclusion benefit for C-Corps.
- QSBS exclusion
- A key concept referenced by the C-Corp vs LLC Tax: Compare total tax burden of C-Corporation vs LLC/pass-through entity. C-Corps: 21% corporate rate + 20% qualified dividend tax on distributions (double taxation). LLC: pass-through at personal rates. Also covers QSBS exclusion benefit for C-Corps.