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Audit strategies for defending against the accumulated earnings tax.

Authors :
McClain, Bruce W.
Lechner, Thomas
Source :
Practical Tax Strategies. March, 2000, Vol. 64 Issue 3, p132-139.
Publication Year :
2000

Abstract

The authors describe specific methods which may be used to challenge IRS audits resulting in assessments of accumulated earnings tax. The IRS calculation method, based upon the Bardahl International Corp. case, can be inappropriate in three ways. Examples are provided.

Subjects

Subjects :
Accumulated earnings tax -- Management
Tax assessment -- Management
Tax auditing -- Evaluation

Details

ISSN :
00400165
Volume :
64
Issue :
3
Database :
Gale General OneFile
Journal :
Practical Tax Strategies
Publication Type :
Periodical
Accession number :
edsgcl.61297255

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