- accumulated earnings credit
- A deduction allowed in arriving at accumulated taxable income for purposes of determining the accumulated earnings See accumulated earnings tax
Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
accumulated earnings credit
Look at other dictionaries:
accumulated earnings credit — A deduction allowed in arriving at accumulated taxable income for purposes of determining the accumulated earnings See accumulated earnings tax accumulated taxable income … Black's law dictionary
accumulated taxable income — The base upon which the accumulated earnings tax is imposed. Basically, it is the taxable income of the corporation as adjusted for certain items (e.g., the Federal income tax, excess charitable contributions, the dividends received deduction)… … Black's law dictionary
accumulated taxable income — The base upon which the accumulated earnings tax is imposed. Basically, it is the taxable income of the corporation as adjusted for certain items (e.g., the Federal income tax, excess charitable contributions, the dividends received deduction)… … Black's law dictionary
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retained earnings — An account on the balance sheet which represents the accumulated earnings of a corporation less any dividend distributions (including capitalization through stock dividends). It is usually a credit balance and a component of stockholder s equity … Black's law dictionary
Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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tax — A charge by the government on the income of an individual, corporation, or trust, as well as the value of an estate or gift. The objective in assessing the tax is to generate revenue to be used for the needs of the public. A pecuniary burden laid … Black's law dictionary
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