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AAA Bypass Election

Meaning of AAA Bypass Election in the United States Tax System

AAA Bypass Election may be defined, in an american taxation meaning, as an election whereby an S corporation and all of its shareholders were able to bypass any Accumulated Adjustment Account (AAA) with respect to all distributions during the taxable year. Thus distributions were treated as made first from prior taxed income, then from earnings and profits, and finally from the Accumulated Adjustment Account (AAA). Such an election can be used to pay a

dividend before distributing the entire Accumulated Adjustment Account (AAA). Former IRC (check if this IRC provision is current here)§ 1368(e)(3).

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(2014, 02). AAA Bypass Election Retrieved 12, 2022, from

02 2014. 12 2022 <>

"AAA Bypass Election", 02 2014. Web. 12 2022. <>

"AAA Bypass Election" 02, 2014. Accesed 12 2022.

H. James, 'AAA Bypass Election' ( 2014) <> accesed 2022 December 4

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  • Article Name: AAA Bypass Election
  • Author: H. James
  • Description: Meaning of AAA Bypass Election in the United States Tax SystemAAA Bypass Election may be defined, in an american taxation [...]

This entry was last updated: February 2, 2014


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