accumulated earnings tax credit

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More than 10.000 documents for accumulated earnings tax credit

- Apportionment of Tax Items Among the Members of a Controlled Group of Corporations
...* * * * *. (c) Accumulated earnings credit. The component members of a contro...
- Federal Register Nbr. 77 FR 18686, March 28, 2012
- Rules and Regulations
- Treasury Department
- Global growth: tax insights for c-suite decisions: as companies formulate their growth strategies, financial executives need to understand and consider the tax implications in four critical areas.
..., U.S.-based multinationals may have accumulated significant amounts of cash. There may be planning... pricing, entity structuring and tax credits and incentives. . In short, any change in business... cash taxes, as the target's projected earnings and plans for those earnings can dramatically impa...
- Financial Executive
- Vol. 27 Nbr. 3, April 2011
- 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... in 561, and the accumulated earnings credit defined in 535 (c). The adjustments prescribed by ...
- U.S. Supreme Court

- 26 CFR 1.535-3 - Accumulated earnings credit.
- Code of Federal Regulations - Title 26: Internal Revenue
- INTERNATIONAL DEVELOPMENTS: Taxation Of Passive Foreign Investment Companies: Current Rules, Problems And Possible Solutions.
... pro rata share of the corporation's earnings whether or not distributed. These rules are common...For example, UBS, Credit Suisse, Pictet, HSBC, Barclays, Mercury Asset Mana... to the amount of current year or accumulated gains. . Amounts included in income under this ele...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- T.D. 9476
... the tax bracket amounts and accumulated earnings credit to a member with a short taxable y...
- United States. Internal Revenue Bulletin
- February 18, 2010
- Apportionment of Tax Items among the Members of a Controlled Group of Corporations
... the tax bracket amounts and accumulated earnings credit to a member with a short taxable y...
- FR, December 28, 2009
- Rules
- Internal Revenue Service
- Jjj Corporation v. the United States., 576 F.2d 327 (Fed. Cir. 1978)
... was brought for the refund of an accumulated earnings tax penalty assessed pursuant to sections... entitled to an accumulated earnings tax credit of at least $131,800 under section 535(c). Plainti...
- Federal Circuits
- 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...(6) AF?Specified deferred credits. (7) AG?Specified plant accounts (other than plant...(5) Statement AE?Accumulated depreciation and amortization. Statement AE is a s...
- Code of Federal Regulations - Title 18: Conservation of Power and Water Resources
- T.D. 9304
D. 9304, under Section 1561, affects component members of controlled groups and consolidated groups filing life-nonlife returns. The regulations provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their federal income tax returns.

... a controlled group to apportion the accumulated earnings credit unequally if they have an apportio...
- United States. Internal Revenue Bulletin
- August 14, 2009