E-viri
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Davison, Dale L
Management accounting (New York, N.Y.), 11/1973, Letnik: 55, Številka: 5Magazine Article
The Government has long recognized that certain uses of earnings are not reasonable with regard to the operation of a corporation. If the amounts accumulated are unreasonable, they may be subject to the accumulated earnings tax. The accumulated earnings tax is a penalty tax of 27 percent on the first $100,000 and 38 percent on all additional amounts of earnings and profits accumulated by a...
