Assertion: corporate income tax | /r/HasProperty | imposed at federal level
Facets:
value: by 47 states
type: LOCATION
value: by the district of columbia
type: LOCATION
value: on all entities
type: LOCATION
Source sentences:
text: Corporate income tax is imposed at the federal level on all entities treated as corporations (see Entity classification below), and by 47 states and the District of Columbia.