Accumulated Taxable Income
Meaning of Accumulated Taxable Income in the United States Tax System
Accumulated Taxable Income may be defined, in an american taxation meaning, as the amount by which the accumulated earnings tax rate is multiplied to arrive at the accumulated earnings tax. The amount equals taxable income plus and minus certain adjustments minus the dividends-paid deduction and the accumulated earnings credit. Former IRC (check if this IRC provision is current here)§535.
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