accumulated-earnings tax
21Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …
22Retained earnings — In accounting, retained earnings refers to the portion of net income which is retained by the corporation rather than distributed to its owners as dividends. Similarly, if the corporation makes a loss, then that loss is retained and called… …
23Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
24Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States …
25Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …
26НАЛОГ НА НЕРАСПРЕДЕЛЕННУЮ ПРИБЫЛЬ — ACCUMULATED EARNINGS TAXДополнительный налог, налагаемый на корпорацию (отличную от тех, к рые подлежат обложению налогом на холдинг компанию, контролируемую одним лицом), к рая допускает накопление своих прибылей вместо их распределения для… …
27S corporation — An S corporation or S corp, for United States federal income tax purposes, is a corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code.In general, S Corporations do not pay any income… …
28Stock Appreciation Right — Stock appreciation rights (SARs) is a method for companies to give their management or employees a bonus if the company performs well financially. Such a method is called a plan . Stock appreciation rights (SARs) and phantom stock are very… …
29налог на прибыль, накопленную сверх определенного уровня — Дополнительный налог на прибыль, сохраняемую в коммерческом предприятии для того, чтобы избежать более высоких личных подоходных налогов. Накопления прибыли сверх указанного предела, который для малых фирм устанавливается на довольно высоком… …
30dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… …
