Accumulated earnings and profits (E&P) are the earnings accumulated by a company after the payment of dividends to shareholders. It measures a company's ability to pay cash...
Posted by Jim McClaflin, EA, NTPI Fellow, CTRC on 04/09/2022
The term accumulated earning refers to a company’s net profits after the payments of dividends have been made. This term is often used interchangeably with others such as; accumulated...
Posted by Rosovich & Associates, Inc. on 11/04/2021
Some laws remain relatively unchanged for decades, if not centuries. However, tax laws are not timeless and must reflect an ever-changing global economy, complex government changes,...
Posted by Karen Munoz, EA on 11/13/2020
The Tax Cuts and Jobs Act (TCJA) of 2017 reduced the federal income tax rate for C Corps to 21%, effective January 1, 2018. With this tax rate reduction, business owners can assess...
Posted by Carmen Garcia on 08/07/2020
The profit which is earned by the businesses is known as the accumulated earnings which they have to distribute among the stakeholders. The payment which is beside the actual cost...
Posted by Niner's Accounting & Tax Services, LLC on 07/31/2018
Accumulated earnings and revenue is an accounting term applicable to shareholders of corporations. These earnings and profits are the net profits of a company after paying dividends...
Posted by CONTINENTAL TAX AND ACCOUNTING SERVICES on 07/30/2018
USA will only tax foreign business earnings if it repatriates it to USA through dividends. This policy is known as “deferral”. Deferral creates an opportunity for avoiding...
Posted by The Accounting and Tax on 01/10/2016
Gross income comes from following categories of income: Interest, Dividends, Personal Services, Rentals, Royalties, Gains from disposition of property. Leasing generates rental income....
Posted by The Accounting and Tax on 03/05/2015
If a domestic corporation has a foreign subsidiary, this subsidiary will usually maintain its books and records in the currency of the country where it exists. If this subsidiary repatriates...
Posted by The Accounting and Tax on 12/02/2014
