How Tax Liabilities Appear in Financial Statements: A Guide

Discover how tax liabilities are reflected in balance sheets, income, and cash flow statements. Learn about deferred tax ...
JD Supra

FICA Tax: Navigating the Nonqualified Deferred Compensation Special Timing Rule

Compensation is generally subject to federal income tax and FICA tax when compensation is actually paid to an employee. However, nonqualified deferred compensation (NQDC) may be subject to FICA ...
Business Wire

Alerian MLP ETF Tax Update

DENVER--(BUSINESS WIRE)--Alerian MLP ETF (the “Fund” or “AMLP”) has modified the estimate of the Fund’s deferred tax liability based on information reported by the Master Limited Partnerships (MLPs) ...
Morningstar

InfraCap MLP ETF (NYSE Arca: AMZA) Provides Tax Update

An estimate of deferred income tax expense/ (benefit) is dependent upon the Fund’s net investment income/ (loss) and realized and unrealized gains/ (losses) on investments and such expenses may vary ...
JD Supra

Income Taxes › Deferred Payment Products

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected ...
Business Wire

InfraCap MLP ETF (NYSE Arca: AMZA) Provides Tax Update

NEW YORK--(BUSINESS WIRE)--InfraCap MLP ETF (NYSE Arca: AMZA or the “Fund”) has modified the estimate of its deferred tax liability based on the continued assessment of the tax impact of its Master ...