(redirected from Check-The-Box)
CTBCouncil Tax Benefit (UK)
CTBCódigo de Trânsito Brasileiro (Portuguese: Brazilian Traffic Code)
CTBCommonwealth Transportation Board (Virginia Department of Transportation)
CTBCoopération Technique Belge (French: Belgian Technical Cooperation)
CTBCommunity Tool Box (various organizations)
CTBCement Treated Base
CTBCreate This Book (series)
CTBCommunication Tool Box
CTBCipher Type Byte
CTBComprehensive Test Ban
CTBComposite Triple Beat
CTBCitybus (Hong Kong)
CTBChild Tax Benefit (Canada)
CTBCheck-The-Box (US IRS)
CTBCompagnie des Transports de Bourges (French transportation company)
CTBCeylon Tourist Board (Ceylon, Sri Lanka)
CTBConvention Tourism Bureau (various locations)
CTBCentre Théâtral du Bourget (French theater association)
CTBCholera Toxin Subunit B (also seen as CTXB)
CTBColor Temperature Blue
CTBCounter Terrorism Bureau
CTBConseil en Techniques du Bâtiment (French: Technical Building Council)
CTBCentre Technique du Bois (French)
CTBConsumer Taxation Branch (Canada)
CTBChange the Bank
CTBCadbury Trebor Bassett (confections; UK)
CTBCut Bank, Montana (airport code)
CTBCharpentes et Traditions Bois (French: Carpentry and Wood Traditions)
CTBCatch the Bus (commit suicide)
CTBCeylon Transport Board (now Sri Lanka Central Transport Board; public transit)
CTBCyclotouristes Belfortains (French cycling club)
CTBCalifornia Technical Bulletin
CTBCollegetown Bagels (Ithaca, NY)
CTBCourtage Technique du Bâtiment (French: Technical Brokerage Building)
CTBCopieurs Télécopieurs Bureautique (French: Office Copiers Fax Machines)
CTBCiticorp Trust Bank
CTBCustomer Technical Bulletin (various companies)
CTBChange the Business
CTBCut-Throat Bitch
CTBCars, Trucks, Buses (Phish song)
CTBCargo Transfer Bag (NASA)
CTBHalf Countercurrent Tank (separators)
CTBCreative Tampa Bay (Tampa Bay, FL)
CTBCalifornia Testing Bureau
CTBClear to Build
CTBCraig Thatcher Band
CTBConcrete Traffic Barrier
CTBCombat Trauma Bag
CTBCapture the Bag (gaming)
CTBCapture the Briefcase (gaming modification of Action Quake2)
CTBCombined Targeting Board
CTBCentral Thermal Bus
CTBCache Transfer Bus
CTBCentral Tape Bus
CTBCarrying the Banner
CTBCentral Texas Basketball
CTBCease to Breathe
CTBCary Town Band
CTBColonie Town Band
CTBCeramic Technology Berlin GmbH (Berlin, Germany)
CTBCarlisle Town Band (Carlisle, PA)
CTBConduit Training Barge
CTBCommercial Traffic Bulletin
CTBCommand Training Brief
CTBConsolidated Trial Balance
CTBConventional Tapered Beamformer
CTBConsolidated Test Bed
CTBCommunications Test Bed
CTBCertified Texas Bred (Texas bred and produced show pigs)
CTBCommon Track Block
CTBCertified Tissue Bank
CTBCentralized Tank Battery (group of tanks located around oil fields)
CTBComputerized Tomography-Brain (radiology)
References in periodicals archive ?
Kimbell Royalty Partners announced that its federal income tax status change from that of a pass-through partnership to that of a taxable entity via a "check-the-box" election became effective.
When it comes to California, SMLLCs are required to file and pay taxes, the type of taxes (annual/franchise) and fees they are required to pay will depend on whether or not a federal "Check-The-Box" election was made.
For federal income tax purposes, Pierre LLC did not file a corporate return and was thus considered a disregarded entity under the "check-the-box" regulations.
To achieve these goals, later that year she set up a valid single-member New York LLC, the Pierre Family, LLC, which was treated as a disregarded entity under the check-the-box regulations (Regs.
Members of LLCs can choose to be treated, for federal income tax purposes, as either a C Corporation (See Chapter 13) or a partnership (See Chapter 12) under the so called "Check-the-Box" regulations, discussed below.
With the advent of the check-the-box regime, these regulations have taken on added significance for taxpayers.
Tax Court addresses the interaction between the so-called "check-the-box" regulations and the definition of foreign personal holding company income.
In a speech after taking office, Donaldson wisely cautioned, "A 'check-the-box approach' to good corporate governance will not inspire a true sense of ethical obligation."
In an earlier column, the check-the-box regulations were discussed.
These new regulations are commonly known as "check-the-box" regulations, a reference to the election made by simply checking a box on IRS Form 8832 to elect U.S.
For over 30 years, the classification of entities as partnerships or corporations depended upon all the facts and circumstances concerning the entity pursuant to a test known as the "four factors test." On December 18, 1996, the IRS replaced the "four factors test" with regulations known as the "check-the-box" regulations that allow taxpayers to elect whether entities are to be taxable as corporations or partnerships.[1] The check-the-box regulations recognize three types of entities: corporations, partnerships, and single-member entities.
The major provisions include new unitary filing requirements; conformity with the federal check-the-box rules for state tax purposes, including disregarded entity status for qualified subchapter 8 subsidiaries (QSubs); and corporate rate reductions.