flow-through

Such firms are called flow-through entities because profits flow directly to their owners, who pay personal income tax without first being subject to corporate tax.

BusinessWeek.com -- Top News 2011

The biotech industry, meanwhile, is pushing the idea of flow-through shares - now used by resource companies - to help companies reach the stage of commercialization when they have high capital needs but few revenues.

The Globe and Mail - Home RSS feed BARRIE McKENNA 2012

As recently documented in a study prepared using IRS statistics by Ernst & Young for the S Corporation Association, 93% of businesses in the country are "flow-through" entities partnerships, sole proprietorships and S corps, and 54% of all private-sector employees work for pass-through entities.

Fewer Tax Deductions Will Hurt Most Small Businesses 2011

The majority of Australia's mortgage holders are on variable rates, which means any adjustment in the Reserve Bank of Australia's overnight target has a powerful flow-through impact on consumers.

CBA Pays Large Risk Premium on Covered Bond Enda Curran 2012

Previously, Treasury had counted 34.7 million small-business owners with $662 billion of net business income by counting anyone who had "flow-through" income--or reported business income on their personal tax returns.

Treasury Report Finds Fewer Small Businesses Kristina Peterson 2011

As Mr. Dickinson points out, eliminating business tax deductions to fund a lower corporate tax rate without addressing the individual tax rates paid by owners of flow-through entities would have an especially onerous impact on the small-business sector.

Tax Reform Must Aid Small Business 2011

The Pod stops well short of the ceiling to allow for visual flow-through.

Kangaroo Valley House by Alexander Michael 2009

In fact, almost $16 billion out the total $18 billion of revenue would come from filers with at least some flow-through income.

Mandates and Taxes Re-Burden Health Insurance Markets Karen Campbell 2010

This "tax on the rich," however, would actually affect small businesses as well as salary earners, because the hospital insurance tax applies to "flow-through income" of those small businesses that file taxes as individuals.

Mandates and Taxes Re-Burden Health Insurance Markets Karen Campbell 2010

In fact, almost $16 billion out the total $18 billion of revenue would come from filers with at least some flow-through income.

Mandates and Taxes Re-Burden Health Insurance Markets Karen Campbell 2010