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Audit Strategies for Defending Against the Accumulated Earnings Tax.

Authors :
McClain, Bruce W.
Lechner, Thomas
Source :
Practical Tax Strategies; Mar2000, Vol. 64 Issue 3, p132, 8p, 2 Charts
Publication Year :
2000

Abstract

Focuses on audit strategies for defending against proposed excess accumulated earnings tax assessment. Turnover ratios that the corporation must calculate under the Bardahl formula used by the United States International Revenue Service; Commencement of audit procedures; Approaches that taxpayers can use to assist in disputing an accumulated earnings tax assessment.

Details

Language :
English
ISSN :
00400165
Volume :
64
Issue :
3
Database :
Supplemental Index
Journal :
Practical Tax Strategies
Publication Type :
Periodical
Accession number :
2954894