The Resource Accumulated earnings tax, by Caroline H. Ngo and James C. Warner

Accumulated earnings tax, by Caroline H. Ngo and James C. Warner

Label
Accumulated earnings tax
Title
Accumulated earnings tax
Statement of responsibility
by Caroline H. Ngo and James C. Warner
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... analyzes in detail the problems associated with a corporation's failure to distribute its earnings and profits with the purpose of avoiding the tax on its shareholders. The portfolio outlines in detail the statutory framework of the accumulated earnings tax, the factors used to determine whether a corporation has a tax avoidance purpose, and a discussion of what constitutes the "reasonable needs" of a business."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg Law (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorName
Ngo, Caroline H
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 796-3rd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1949-
http://library.link/vocab/relatedWorkOrContributorName
  • Warner, James Cary
  • Byrne, Lauren T
  • Tax Management Inc
  • Bloomberg BNA
Series statement
U.S. income portfolios
Series volume
796-3rd
http://library.link/vocab/subjectName
  • Undistributed profits tax
  • Working capital
Label
Accumulated earnings tax, by Caroline H. Ngo and James C. Warner
Instantiates
Publication
Copyright
Note
  • Revises and supersedes 796-2nd T.M., Accumulated earnings tax / by James C. Warner and Lauren T. Byrne. 2002
  • Title from title screen (viewed Aug. 12, 2008)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Miscellaneous
  • Working papers
  • Detailed analysis. Introduction
  • Rationale and imposition of tax
  • Corporations subject to the [section] 531 tax
  • Accumulated taxable income
  • Tax avoidance purpose
  • Burden of proof
  • Reasonable needs of the business
  • Detailed analysis of working capital needs
Control code
60403697
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403697
System details
Mode of access: World Wide Web
Label
Accumulated earnings tax, by Caroline H. Ngo and James C. Warner
Publication
Copyright
Note
  • Revises and supersedes 796-2nd T.M., Accumulated earnings tax / by James C. Warner and Lauren T. Byrne. 2002
  • Title from title screen (viewed Aug. 12, 2008)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Miscellaneous
  • Working papers
  • Detailed analysis. Introduction
  • Rationale and imposition of tax
  • Corporations subject to the [section] 531 tax
  • Accumulated taxable income
  • Tax avoidance purpose
  • Burden of proof
  • Reasonable needs of the business
  • Detailed analysis of working capital needs
Control code
60403697
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60403697
System details
Mode of access: World Wide Web

Library Locations

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      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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