Ch21: C Corporation課税

C Corporation

C法人

Corporate Tax Rate

法人税率

Form 1120

フォーム1120

Dividends Received Deduction (DRD)

受取配当控除

Accumulated Earnings Tax

留保利益税

Personal Holding Company (PHC) Tax

個人持株会社税

Net Operating Loss (NOL)

純営業損失

Section 351 Transfer

第351条の移転

Earnings and Profits (E&P)

利益剰余金

Constructive Dividend

みなし配当

Corporate Liquidation

法人の清算

Organizational Expenditures

設立費用

Charitable Contribution Limit (Corporate)

法人の慈善寄付限度額

Related Party Transaction

関連当事者取引