This memorandum offers an overview of the Initial Public Offering ("IPO") for a high-tech company. It addresses issues relating to the company, its disclosure policy, stock plans, insider trading policies and other "big picture" aspects of going public.
District of Columbia Comprehensive Pre-IPO Memo for High-Tech Companies
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State:
Multi-State
Control #:
US-TC1013
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Word;
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FAQ
Individual Income Property Tax Credit The Individual Income Tax Credit reduces the DC individual income tax liability of eligible homeowners and renters by up to $750. If your household's total income is $20,000 or less, you may be eligible.
A Qualified High Technology Company (QHTC) is one which? Is an individual or entity organized for profit; Leases or owns an office in the District of Columbia (DC);
A Qualified High Technology Company (QHTC) is a for-profit company which: Leases or owns an office in the District of Columbia. Derives at least 51% of its gross revenues earned in the District from one or more permitted high technology activities.
Your 2022 income must have been $57,600 or less ($78,600 or less if you are age 70 or older). You are not claimed as a dependent on someone else's tax return. The property you live in is subject to real property taxes. Some properties, like public housing or properties owned by a house of worship, aren't taxed.
(a) Each year the district shall levy a tax against every person on the tangible personal property owned or held in trust in that person's trade or business in the District. The rate of tax shall be $3.40 for each $100 of value of the taxable personal property, in excess of $225,000 in value.