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Found of Taxation

Ch. 12: The Choice of Business Entity

TermDefinition
constructive dividend A distribution by a corporation to a shareholder that the corporation classifies as salary, interest, rent, or some other type of payment but that the IRS classifies as a dividend
thin capitalization a corporate capital structure with a high ratio of debt to equity
accumulated earnings tax a penalty tax levied on corporations accumulating income beyond the reasonable needs of the business to avoid paying dividends to their shareholders. The tax is levied in addition to the regular income tax
personal holding company tax a penalty tax levied on personal holding companies in addition to the regular corporate income tax
personal holding company a corporation owned by a small number of individuals that receives taxable income consisting primarily of nonbusiness income such as dividends, interest, rents, and royalties
Created by: ryanriggs18
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