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What is Accumulated Earnings Tax and when is it applicable to my Corporation?

April 26, 2017accumulated applicable corporation Earnings tax

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What is Accumulated Earnings Tax and when is it applicable to my Corporation?

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I have read somewhere that C corporations are subject to something called accumulated earnings tax! I really dont understand this tax and was wondering if you could shed some light on this and whether or not a small C corporation would be subject to this tax. Thanks..