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.
California corporations without taxable income are subject to Californiaâs franchise tax. California corporations with taxable income are subject to the stateâs corporate income tax and, potentially, the stateâs alternative minimum tax. Example: For the latest tax year, your California corporation had taxable net income of $100,000.