Diffusion Across a Cell Membrane. Diffusion is the movement of a substance across a membrane. Substances diffuse across cell membranes in a process known as passive transport. This means that the cell does not expend any energy in transporting substances across the cell membrane. Instead, substances move down their concentration gradient as a result of random thermal motion.
401k and profit sharing plans are both forms of retirement plans. They allow employees to make pre-tax contributions to an account where contributions and earnings are not taxed until distributed. Some 401k plans require an employer to make contributions to a plan.
All organizations subject to the tax on unrelated business income, except the exempt trusts described in section 511(b)(2), are taxable at corporate rates on that income. All exempt trusts subject to the tax on unrelated business income that, if not exempt, would be taxable as trusts are taxable at trust rates on that income.