conduit theory

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Conduit theory

A theory that because investment companies are merely conduits for capital gains, dividends, and interest, which are in fact passed through to shareholders, the investment company should not be taxed at the corporate level.

conduit theory

The theory that states that because regulated investment companies merely act as conduits for the passage of dividends, interest, and capital gains to stockholders, these income items should not be taxed once to a company and again to the company's stockholders. If an investment company complies with certain federal regulations, the income is taxed only to the stockholders receiving the distributions. Also called pipeline theory. See also Subchapter M.

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Investment Company pipeline theory Subchapter M			30, 2003 passes through as ordinary income to the shareholder under traditional conduit theory principles. Asset acquisition: practical guidance on Sec. 338 election by Abatemarco, Michael J. / California CPA Estate income taxation does not follow the strict conduit theory applied to partnerships and S corporations. Income tax issues for estates by Keene, David / The Tax Adviser The Service expanded the scope of the conduit theory in 1984 by disregarding (in two revenue rulings) the intermediary financial transactions of corporations located in a country with a reduced treaty withholding rate. Financing U.S. investments after the Revenue Reconciliation Act of ... by Tuckner, Todd / The Tax Adviser			condition Conditional Call Conditional Call Option Conditional Call Options conditional commitment conditional offer Conditional Order Conditional Rating conditional sales contract Conditional Sales Contracts conditional use permit conditions, covenants, and restrictions Condizioni di affari condo cowboys condominium condominium conversion condominium declaration condominium owners association Condonacion de la deuda Condor condotel conduit conduit financing Conduit IRA conduit tax treatment conduit theory Conference Call Conference Calls Conferenza telefonica Conferimento Confidence Indicator Confidence letter Confidence Level Confirmacion Confirmation confirmation of sale Confirmed Letter of Credit Confirming Bank confiscation Conflict between bondholders and stockholders conflict of interest Conflitto di interessi conforming loan Conforming Loans Conforming Mortgage conformity principle Congestion Congestion Area Conglomerado Conglomerate Conglomerate Merger			Conductus conduit conduit conduit conduit conduit conduit Conduit (electrical) Conduit Artery Function Evaluation Conduit Artery Function Evaluation Conduit Artery Function Evaluation Conduit Artery Function Evaluation Conduit body conduit box conduit box conduit box conduit box conduit box conduit financing conduit fitting conduit hanger conduit hanger Conduit Individual Retirement Account Conduit Individual Retirement Accounts Conduit IRA Conduit IRAs Conduit metaphor Conduit metaphor Conduit system conduit tax treatment conduit theory Conduit Training Barge Conduite Eco Citoyenne Conduite et Gestion de l'Exploitation Agricole Conduite et Maîtrise de la Sécurité Informatique Conduits Conduits Conduits Conduits Conduits conduplicate conduplicate conduplicate Conduplicatio Conduplicatio Conduplicatio conduplication conduplication conduplication Condurachi, Emil condurangin Condurango Condurango Condurrite Condurrite CONDUSEF Condy's crystals Condy's crystals Condy's crystals condylar condylar

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