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Accumulated earnings tax

Author: Caroline H Ngo; James Cary Warner; Lauren T Byrne; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, ©2008-
Series: Tax management portfolios, 796-3rd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... analyzes in detail the problems associated with a corporation's failure to distribute its earnings and profits with the purpose of avoiding the tax on its shareholders. The portfolio outlines in detail the statutory framework of the accumulated earnings tax, the factors used to determine whether a corporation has a tax avoidance purpose, and a discussion of what constitutes the "reasonable needs" of a  Read more...
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Details

Genre/Form: Electronic books
Additional Physical Format: Ngo, Caroline H.
Accumulated earnings tax.
Arlington, VA : Tax Management. c2008-
(OCoLC)243692979
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Caroline H Ngo; James Cary Warner; Lauren T Byrne; Tax Management Inc.
OCLC Number: 60403697
Notes: Revises and supersedes 796-2nd T.M., Accumulated earnings tax / by James C. Warner and Lauren T. Byrne. 2002.
Title from title screen (viewed Aug. 12, 2008).
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Rationale & imposition of tax --
Corporations subject to the [section] 531 tax --
Accumulated taxable income --
Tax avoidance purpose --
Burden of proof --
Reasonable needs of the business --
Detailed analysis of working capital needs --
Miscellaneous --
Working papers.
Series Title: Tax management portfolios, 796-3rd.
Responsibility: by Caroline H. Ngo and James C. Warner.

Abstract:

" ... analyzes in detail the problems associated with a corporation's failure to distribute its earnings and profits with the purpose of avoiding the tax on its shareholders. The portfolio outlines in detail the statutory framework of the accumulated earnings tax, the factors used to determine whether a corporation has a tax avoidance purpose, and a discussion of what constitutes the "reasonable needs" of a business."

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Linked Data


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