accumulated earnings tax computation

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1.805 documents for accumulated earnings tax computation

- 26 USC 536 - Sec. 536. Income not placed on annual basis
Section 443(b) (relating to computation of tax on change of annual accounting period) shalll not apply in the computation of the accumulated earnings tax imposed by section 531. . SECREF. Sec...
- US Code - Title 26: Internal Revenue Code
- Ivan Allen Co. v. United States, 422 U.S. 617 (1975)
... that a corporation that has accumulated earnings "beyond the reasonable needs of the busin...; neither of these enters into the computation of taxable income. Obviously, dividends paid and f...
- U.S. Supreme Court
- 18 CFR 35.13 - Filing of changes in rate schedules, tariffs or service agreements.
...(3) AC?Retained earnings statements. (4) AD?Cost of plant. (5) AE?Accumulat...(5) Statement AE?Accumulated depreciation and amortization. Statement AE is a s... accompanied by material that shows computational detail in support of such amount. If claimed nucle...
- Code of Federal Regulations - Title 18: Conservation of Power and Water Resources

- Metro Leasing and Development Corporation, East Bay Chevrolet Company, a Corporation, (2002)
..., we decided that P permitted its 1995 earnings to accumulate beyond the reasonable needs of its b..., however, a dispute concerning the computation of the accumulated earnings tax. P contends, alter...
- United States Tax Court
- Metro Leasing and Development Corporation; East Bay Chevrolet Company, a Corporation, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee., 376 F.3d 1015 (9th Cir. 2004)
... tax accrues for purposes of the accumulated earnings tax penalty under 26 U.S.C. § 535(b)(1).... Commissioner both submitted proposed computations of Metro Leasing's accumulated income tax to the T...
- Federal Circuits
- Sixteenth Amendment: Income Tax
... corporation, although representing earnings that had accrued before ratification of the Amendm... its assets, including a surplus of accumulated profits, was treated as taxable income. The fact t... from those excluded from computation of income in the preceding case in that the former...
- Constitution of the United States (Annotated)
- Accumulated earnings tax: deductibility of paid but contested liabilities.
... 155, both parties submitted proposed computations of Metro's accumulated earnings tax for 1995. Metr...
- Journal of Accountancy
- Vol. 199 Nbr. 1, January 2005
- 18 CFR 154.312 - Composition of Statements.
...(1) Schedule B-1. Accumulated Deferred Income Taxes (Account Nos. 190, 282, and ...Show the computations, cross-references, and sources from which the data... income statement, including a section on earnings, in the form prescribed by the Commission's Unifor...
- Code of Federal Regulations - Title 18: Conservation of Power and Water Resources
- New York Community Bancorp, Inc. Reports 1Q 2011 Diluted GAAP EPS of $0.28, Diluted Cash EPS of 0.31(1), and Diluted Operating EPS of $0.27(2).
...* Solid Profitability Measures: GAAP earnings generated a 1.34% return on average tangible asset... Increased Capital Strength: Excluding accumulated other comprehensive loss, net of tax ("AOCL"), the...3.41. Shares used for basic EPS computation. 435,563,415. 432,131,304. Shares used for diluted...
- Business Wire
- April 19, 2011
- 26 CFR 3.3 - Nontaxability of deposits.
...(b) Treatment of deposits?(1) Earnings of agreement vessels. Section 607(d)(1)(A) of the ...For computation of the foreign tax credit, see paragraph (i) of th...[Reserved]. (d) Accumulated earnings tax. As provided in section 607(d)(1)(E) ...
- Code of Federal Regulations - Title 26: Internal Revenue