When Congress passed the Small Business Job Protection Act of 1996, for the first time several banks and thrifts were allowed to elect S status; see Sec.
What does SBJPA stand for?
SBJPA stands for Small Business Job Protection Act of 1996
This definition appears frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
- Stanford-Berkeley Joint Colloquium (statistics seminars; California)
- South Bronx Job Corps Academy (US Department of Labor; New York)
- Santa Barbara Jewish Festival
- Santa Barbara Jewish Film Festival (California)
- San Bernardino Juvenile Hall (California)
- Santa Barbara Juvenile Hall (Santa Barbara, CA)
- Santa Barbara Junior High School (California)
- Simmler Brazilian Jiu-Jitsu Academy (Massachusetts)
- San Beda Junior Marketing Association (Philippines)
- Southern Baptist Journal of Theology
- Sudbury Basin Joint Venture
- [not an acronym] (trademark of Infront Motor Sports S.r.l., FIM Superbike World Championship proprietor)
- Salsa, Bachata, Kizomba (dance; San Francisco, CA)
- Short Bus Kids
- Single Below Knee (amputation)
- Snowboard Kids (gaming)
- South Brooklyn Railway Company
- Stichting Bouwkwaliteit (Dutch)
- Sub-Bowman’s Keratomileusis (corneal refractive laser surgery)
Samples in periodicals archive:
The Small Business Job Protection Act of 1996 and other laws passed in recent years have facilitated entrepreneurs' access to S corporations, he said, but more liberal reform is necessary to broaden and ease entry into these entities, which offer a limited number of investors--currently not more than 75--protection from corporate creditors, the ability to deduct business losses on shareholders' individual tax returns and freedom from double taxation.
ESBTs: The ESBT is the "new kid on the block" The Small Business Job Protection Act of 1996 (SBJPA) amended Sec.
The exclusion was finally repealed by section 1602(a) of the Small Business Job Protection Act of 1996.
As examples, he cited the revisions to section 1494(c) in the Small Business Job Protection Act of 1996 and the uniform capitalization provisions in the 1986 Tax Reform Act.
This means that an S corporation can participate as a corporate entity in a reorganization; see the Committee Reports to the Small Business Job Protection Act of 1996, Section 1310.