Assertion: close corporation's shareholder | /r/HasProperty | u.s. resident individuals
Facets:
value: depending on ordinary income level
type: OTHER
Source sentences:
text: If the shareholders are U.S. resident individuals or others eligible for the reduced rate of tax (now between 0% and 20%, depending on ordinary income level) on qualified dividends, then the tax rate on the income allocated to the DISC is reduced.