Subcommittee Hearing on S-Corps: Ensuring Parity, Growth and Development for Small Businesses, Volume 4 |
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110th Congress ANDERSON assets Bankers of America BDO Seidman BLANKENSHIP built-in gains tax business income Chairwoman BEAN class of stock Communities First Act community banks converting Corp corporate tax Corporation Association corporation income Corporation Modernization Act corporation reform corporation rules corporation shareholders corporation status debt Development for Small enacted enrolled agents entity equity Finance and Tax Florida ICBA believes ICBA recommends income tax rate increase Independent Community Bankers individual retirement accounts investors IRA shareholder IRC Section issue Kerr KLAHSEN limited liability company MELISSA BEAN million nonresident alien number of shareholders opportunity partnership passive income passive investment income payroll taxes percent preferred stock Promote Parity proposals provisions raise capital Ranking Member Buchanan real estate Reforms that Promote RSM McGladrey S-Corporation S-corps shareholder limit Shinn Small Business Committee Steve Kagen Subchapter S Reforms Subcommittee on Finance tax code taxable taxation taxpayers testimony Thank VERN BUCHANAN