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|a (OCoLC)60403697
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|a 60403697
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|a BNA
|b eng
|c BNA
|d BNA
|d OCLCQ
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|d OCLCF
|d OCLCO
|d OCLCQ
|d BNA
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|a BNA
|b eng
|c BNA
|d BNA
|d OCLCQ
|d OCLCA
|d OCLCF
|d OCLCO
|d OCLCQ
|d BNA
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|a n-us---
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|a BNAM
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|a KF6289.A1
|b T35 no. 796-3rd (INTERNET)
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|a XXKF6289.A1
|b T35 no. 796-3rd
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| 100 |
1 |
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|a Ngo, Caroline H
|1 http://viaf.org/viaf/9668010
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| 100 |
1 |
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|a Ngo, Caroline H
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1 |
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|a Accumulated earnings tax /
|c by Caroline H. Ngo and James C. Warner
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| 260 |
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|a Arlington, VA :
|b Tax Management,
|c ©2008-
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| 310 |
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|a Updated irregularly
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 340 |
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|g polychrome
|2 rdacc
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| 347 |
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|a text file
|2 rdaft
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| 490 |
1 |
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|a U.S. income portfolios ;
|v 796-3rd
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| 500 |
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|a Revises and supersedes 796-2nd T.M., Accumulated earnings tax / by James C. Warner and Lauren T. Byrne. 2002
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| 500 |
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|a Title from title screen (viewed Aug. 12, 2008)
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|a Includes bibliographical references
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|a Detailed analysis. Introduction -- Rationale & 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 -- Miscellaneous -- Working papers
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| 520 |
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|a " ... 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."
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| 530 |
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|a Also issued in print
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| 538 |
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|a Mode of access: World Wide Web
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| 542 |
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|n Copyright restrictions may apply. See Subscription Agreement for permissible uses
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| 650 |
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|a Undistributed profits tax
|z United States
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| 650 |
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|a Working capital
|z United States
|0 https://id.loc.gov/authorities/names/n78095330-781
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| 650 |
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|a Working capital
|z United States
|
| 655 |
|
7 |
|a Electronic books
|2 lcgft
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| 700 |
1 |
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|a Byrne, Lauren T
|1 http://viaf.org/viaf/19350782
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| 700 |
1 |
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|a Byrne, Lauren T
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| 700 |
1 |
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|a Warner, James C
|q (James Cary),
|d 1949-
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| 700 |
1 |
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|a Warner, James Cary,
|d 1949-
|1 http://viaf.org/viaf/55411290
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| 710 |
2 |
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|a Tax Management Inc
|1 http://viaf.org/viaf/147736479
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| 710 |
2 |
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|a Tax Management Inc
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| 776 |
0 |
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|i Print version:
|a Ngo, Caroline H
|t Accumulated earnings tax.
|d Arlington, VA : Tax Management. c2008-
|z 9781558716377
|w (OCoLC)243692979
|
| 830 |
|
0 |
|a Tax management portfolios ;
|v 796-3rd
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