A ligament is a short band of tough, flexible tissue, made up of lots of individual fibres, which connect the bones of the body together. Ligaments can be found connecting most of the bones in the body.t is most common when the ligaments around a particular joint are at full-stretch can cause it to tear away from the bone. The most common torn ligaments are knee ligaments and ankle ligaments.
A federal income tax is a tax levied by the United States Internal Revenue Service (IRS) on the annual earnings of individuals, corporations, trusts, and other legal entities. Federal income taxes are applied on all forms of earnings that make up a taxpayer's taxable income, such as employment earnings or capital gains.
The most straightforward way to calculate effective tax rate is to divide the income tax expenses by the income earned before taxes. For example, if a company earned $100,000 and paid $25,000 in taxes, the effective tax rate is equal to 25,000 / 100,000 or 0.25. In this case, you can clearly see that the company paid an average rate of 25% in taxes on income.