Separate calculations of effective federal and state individual income tax rates for each year in the projection period may be required under the DCF method. ... a The maximum rate of tax on qualified dividends is 0% on any amount that otherwise would be taxed at a 10% or 15% rate; 15% on any amount that ... 6Internal Revenue Service, aQuestions and Answers on the Net Investment Income Tax, aanbsp;...
|Title||:||Valuing Pass-Through Entities|
|Author||:||Eric J. Barr|
|Publisher||:||John Wiley & Sons - 2014-10-09|