Accumulated Earnings Tax

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A special tax imposed on corporations that accumulate (rather than distribute via dividends) their earnings beyond the reasonable needs of the business. The accumulated earnings tax is imposed on accumulated taxable income in addition to the corporate Income Tax.

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179 limits, AMT statutory exemption, accumulated earnings tax (AET) statutory credit/deduction, etc.

The AJCA's domestic business provisions: the American Jobs Creation ... by Orbach, Kenneth N. / The Tax Adviser

Pursuant to Tax Court rule 155, both parties submitted proposed computations of Metro's accumulated earnings tax for 1995.

Accumulated earnings tax: deductibility of paid but contested ... by Hiner, Ronald R. / Journal of Accountancy

The tax rates for the accumulated earnings tax and the personal holding company tax is reduced to 15 percent for tax years beginning after 2002 and before 2009.

Get a grip. (Federal Tax) by Josephs, Stuart R. / California CPA

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