Accumulated earnings tax - Definition

A tax imposed by the federal government upon companies with retained Earnings deemed to be unreasonable and in excess of what is considered ordinary. This is intended to make firms to issue dividends rather than retain earnings.



Terms near "Accumulated earnings tax"

Accumulation
Accumulation bond
Accumulation period
Accumulation unit
Accumulative Swing Index (ASI)
ACH
Acid-test ratio
Acknowledge
Acquisition
Acquisition cost
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