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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No references found			subsidiary can retain earnings with near-certainty of avoiding a second-level tax simply by investing the earnings in assets owned by the subsidiary (with possible constraints under the personal holding company (139) and accumulated earnings taxes (140)), a U. Reforming the branch profits tax to advance neutrality by Brown, Fred B. / Virginia Tax Review			accouplement accouter accouterment accouterments accredit accredit with accreditation accredited Accredited Law School accreted accretion accretive accroach accroachment accrual Accrual Basis accruance accrue accrued accruemen accruing accumulare accumulate accumulated Accumulated Earnings Tax Accumulated Earnings Taxes accumulation Accumulation Trust accumulative Accumulative judgment Accumulative Sentence accuracy accurate accuratus accursed accusable accusal accusant accusare Accusare nemo debet se accusatio accusation accusation in court accusative accusator accusatory Accusatory Body accusatrix accuse accuse falsely accuse in writing			Accumulated Amounts Accumulated Benefit Obligation Accumulated Benefit Obligation Accumulated Benefit Obligation Accumulated Benefit Obligations Accumulated Call Meter Accumulated Campaign Service Medal Accumulated Cell Time Accumulated Day Off Accumulated Deferred Federal Income Taxes Accumulated Deferred Investment Tax Credits Accumulated Degree Days Accumulated Delta Range Accumulated Depletion Accumulated Deployed Time Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation Accumulated Depreciation accumulated discrepancy accumulated divergence Accumulated dividend Accumulated Dividends accumulated dose accumulated dose equivalent Accumulated Earnings and Profits Accumulated Earnings Tax Accumulated Earnings Tax Accumulated Earnings Taxes Accumulated Freezing Degree Day Accumulated Funds Used During Construction Accumulated Generating Operation Accumulated Hazard Rate Accumulated Income Accumulated Income Payment Accumulated Investment Value Accumulated Mission Elapsed Time Accumulated Operating Results Accumulated or Sampled on board Accumulated other comprehensive income Accumulated other comprehensive income Accumulated Other Comprehensive Loss Accumulated Ozone exposure over a threshold of 100 Parts Per Billion Accumulated Ozone Exposure over a threshold of 40 Parts Per Billion Accumulated Path Metric Accumulated Pension Benefit Obligation Accumulated Postretirement Benefit Obligation Accumulated Postretirement Benefit Obligation Accumulated Postretirement Benefit Obligations Accumulated Profit Accumulated Profits Accumulated profits tax Accumulated profits tax Accumulated Profits Taxes Accumulated Provision for Depreciation Accumulated taste

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Accumulated Earnings Tax (redirected from Accumulated Earnings Taxes)

Accumulated Earnings Tax
(redirected from Accumulated Earnings Taxes)