The income by a partnership is considered to be each partner's . The “hobby loss” provision serves to losses from activities considered to be hobbies. tax is imposed on the income of a sole proprietorship. Each partner’s partnership income is taxed at his individual . Liquidation of a corporation considerable tax effects at both the state and federal levels.

self-employment-tax / poses / salary / tax rate / generated / disallow

Сделайте

There are many beautiful cities and towns in the world. I would like to visit some of them, to see with my own eyes what I have read or heard about. But there is no place like home. I love my native city. I was born here and live with my parents. It's not the capital, but it is a wonderful place to live.

My city is old and modern at the same time. It is old because it was founded in the 11th century. At that time its streets were narrow, dark and dirty. Now my city looks modern because of its architecture. Almost all the buildings were built after the war. The streets and avenues are wide and clean.

I live in the main street. It is the widest street in the city. A lot of cars, buses and trolley-buses run fast along it. If you want to see the places of interest in our city, you can walk along the main street. It leads to the main square. It will be a short trip, but you can see a lot: a cinema and a concert hall, an art gallery and museums, a stadium, a zoo and a large park.

Our art gallery is next to the main post office. Opposite the post office there is a modern hotel. If you turn to the left, you can see a theatre. And in front of the theatre there is a museum of history and culture. Walk two blocks and you'll come to a monument to our famous writer and a fountain in the park. If you want to visit our zoo, take a bus and get off on the third bus stop. Not far from the traffic lights you will see the entrance to the zoo. Near it there is a circus. Children and tourists can't but visit it. They admire funny clowns, tamed animals, miracles and magic. There are only some churches in our city. Every evening we can hear the sound of the bells.

Our city stands on the river. Parks, lanes, bridges across the river, small water falls and man-made islands add much to the beauty of the city.

Just come and see everything with your own eyes. It is better to see than to hear.

Вы, наверное, из Александрии. Этот город был Александра Македонского.* Он славился своими библиотеками, где располагались 5'000'000 рукописей, и, конечно, своим маяком. 
Если вы смотрите слово “Маяк” на французском, итальянском или в словарях, вы найдете “фарос” [’fe9rns]. Фарос это название острова возле
Александрии, где стоял знаменитый Маяк. Так что Маяк-известный как Фарос в Александрии.

Маяк был разработан греческим архитектором Соклеем. Он был завершен около 280 г. до н. э.* Башня была 120-метровую высоту. Он был сделан из камня. Одна часть башни украшали многочисленные бронзовые статуи. Маяк был
популярны по многим причинам. Фарос в Александрии была самым высоким сооружением на Земле. Это было одно из самых красивых сооружений древнего мира. Его зеркало было загадкой.Он может отражать свет более пятидесяти километров.
Легенда гласит, что таинственные зеркала могли бы даже уничтожить вражеские корабли, прежде чем они добрались до Александрии. Маяк показал много кораблей на пути в Александрию.
Фарос Александрийский простоял 1500 лет. Она была уничтожена двумя сильными землетрясениями в 1303 и 1323.