Upload File

planning to avoid the accumulated earnings tax: some

  • Home
  • Documents
  • Planning to Avoid the Accumulated Earnings Tax: Some
26
Bryant University Bryant University Bryant Digital Repository Bryant Digital Repository Accounting Journal Articles Accounting Faculty Publications and Research 12-1990 Planning to Avoid the Accumulated Earnings Tax: Some Advice Planning to Avoid the Accumulated Earnings Tax: Some Advice for Oil and Gas Corporations for Oil and Gas Corporations David Beausejour Bryant University Joseph Matoney University of Rhode Island Follow this and additional works at: https://digitalcommons.bryant.edu/acc_jou Recommended Citation Recommended Citation Beausejour, David and Matoney, Joseph, "Planning to Avoid the Accumulated Earnings Tax: Some Advice for Oil and Gas Corporations" (1990). Accounting Journal Articles. Paper 93. https://digitalcommons.bryant.edu/acc_jou/93 This Article is brought to you for free and open access by the Accounting Faculty Publications and Research at Bryant Digital Repository. It has been accepted for inclusion in Accounting Journal Articles by an authorized administrator of Bryant Digital Repository. For more information, please contact [email protected].

Upload: others

Post on 24-Mar-2022

2 views

Category:

Documents


0 download

Report

TRANSCRIPT

Page 1: Planning to Avoid the Accumulated Earnings Tax: Some

Bryant University Bryant University

Bryant Digital Repository Bryant Digital Repository

Accounting Journal Articles Accounting Faculty Publications and Research

12-1990

Planning to Avoid the Accumulated Earnings Tax: Some Advice Planning to Avoid the Accumulated Earnings Tax: Some Advice

for Oil and Gas Corporations for Oil and Gas Corporations

David Beausejour Bryant University

Joseph Matoney University of Rhode Island

Follow this and additional works at: https://digitalcommons.bryant.edu/acc_jou

Recommended Citation Recommended Citation

Beausejour, David and Matoney, Joseph, "Planning to Avoid the Accumulated Earnings Tax:

Some Advice for Oil and Gas Corporations" (1990). Accounting Journal Articles. Paper 93.

https://digitalcommons.bryant.edu/acc_jou/93

This Article is brought to you for free and open access by the Accounting Faculty Publications and Research at Bryant Digital Repository. It has been accepted for inclusion in Accounting Journal Articles by an authorized administrator of Bryant Digital Repository. For more information, please contact [email protected].

https://digitalcommons.bryant.edu/
https://digitalcommons.bryant.edu/acc_jou
https://digitalcommons.bryant.edu/account
https://digitalcommons.bryant.edu/acc_jou?utm_source=digitalcommons.bryant.edu%2Facc_jou%2F93&utm_medium=PDF&utm_campaign=PDFCoverPages
mailto:[email protected]
Page 2: Planning to Avoid the Accumulated Earnings Tax: Some
Page 3: Planning to Avoid the Accumulated Earnings Tax: Some
Page 4: Planning to Avoid the Accumulated Earnings Tax: Some
Page 5: Planning to Avoid the Accumulated Earnings Tax: Some
Page 6: Planning to Avoid the Accumulated Earnings Tax: Some
Page 7: Planning to Avoid the Accumulated Earnings Tax: Some
Page 8: Planning to Avoid the Accumulated Earnings Tax: Some
Page 9: Planning to Avoid the Accumulated Earnings Tax: Some
Page 10: Planning to Avoid the Accumulated Earnings Tax: Some
Page 11: Planning to Avoid the Accumulated Earnings Tax: Some
Page 12: Planning to Avoid the Accumulated Earnings Tax: Some
Page 13: Planning to Avoid the Accumulated Earnings Tax: Some
Page 14: Planning to Avoid the Accumulated Earnings Tax: Some
Page 15: Planning to Avoid the Accumulated Earnings Tax: Some
Page 16: Planning to Avoid the Accumulated Earnings Tax: Some
Page 17: Planning to Avoid the Accumulated Earnings Tax: Some
Page 18: Planning to Avoid the Accumulated Earnings Tax: Some
Page 19: Planning to Avoid the Accumulated Earnings Tax: Some
Page 20: Planning to Avoid the Accumulated Earnings Tax: Some
Page 21: Planning to Avoid the Accumulated Earnings Tax: Some
Page 22: Planning to Avoid the Accumulated Earnings Tax: Some
Page 23: Planning to Avoid the Accumulated Earnings Tax: Some
Page 24: Planning to Avoid the Accumulated Earnings Tax: Some
Page 25: Planning to Avoid the Accumulated Earnings Tax: Some
Page 26: Planning to Avoid the Accumulated Earnings Tax: Some

How the Election May Affect the Taxation of Business Income · vestment company (PFIC) rules; A repatriation tax on currently deferred accumulated earnings at an 8.75% tax rate to

Accumulated Wisdom

Options for Removing Accumulated Fluid and Improving · PDF fileOptions for Removing Accumulated Fluid and Improving Flow in Gas ... volume lift method ... for Removing Accumulated

Ninth Annual Domestic Tax Conference - EY · Sustaining cost reductions ... To tax paid Stated capital and accumulated earnings Number of employees Total employee expense Tangible

Horizon Holdings Inc. Auditors’ Report to the … capital Contributed surplus Retained earnings Accumulated other comprehensive (loss) income Total Balance at January 1, 2016 123,594

Accumulated Profits

3Q19 EARNINGS CONFERENCE CALL - braskem-ri.com.br · 11/18/2019  · VALUE CREATION New PP Plant in US (+ 450 kt/y of PP) Physical completion reached 78.1% Accumulated investment

2003 MSA Annual Report · Consolidated Statement of Changes in 30 Retained Earnings and Accumulated ... (NFPA) standards for SCBA performance and the NIOSH Chemical Biological

Accumulated PA Works ! Accumulated PA Works !. ACCUMULATE CONTINUOUS Accumulated P.A.Works !

CLEARIT 43, March 2010 · The accumulated commission earnings have quintupled, while, in comparison, the interest ... in the words of Ezra Pound, ”Either move or be moved.” I

EARNINGS RELEASE FINANCIAL SUPPLEMENT SECOND … · Retained earnings 82,612 78,342 73,998 69,531 65,465 5 26 Accumulated other comprehensive income 1,638 712 . 1,001 3,096 2,404

990-PF Return ofPrivate Foundation 2014...29 Retained earnings, accumulated income, endowment, or otherfunds 319,097 3,059,649 Z 30 Total net assetsorfund balances (see instructions)

October 25, 2016 3Q16 Earnings Release - Romi · Quarter Accumulated Z¨[ììì 3Q15 2Q16 3Q16 Chg. Chg. 9M15 9M16 Chg. ... anuncia seus resultados do terceiro trimestre de 2016 (“3T16”)

TAIWAN LIPOSOME COMPANYAND SUBSIDIARIES...3110 Common stock 557,306 27 556,203 20 Capital surplus 6(15) 3200 Capital surplus 2,078,908 98 2,652,969 97 Retained earnings 3350 Accumulated

ILETS Essays accumulated

Condensed Consolidated Statement of Earnings · 2020. 10. 28. · Retained earnings (Accumulated deficit) (5,135) 421 Accumulated other comprehensive income (Note 16) 1,024 1,046

Doom Town Accumulated Rulings

Mo gives you Re - XING...Mission statement contents 1 Financial information Service 2 Executive Board ... 18 Consolidated income statement 19 Statement of income and accumulated earnings

May 2010 Type ACE95jr Tank Blanketing Valve - IEL-BD and... · tank blanketing system could result in personal injury and property damage due to escaping accumulated gas. To avoid

For the quarterly period ended March 31, 2017 Commission File … · Retained earnings 7,690.9 7,484.9 Accumulated other comprehensive loss (1,058.0) (1,128.1) Total Stockholders’

C50LD7000 User manual - Hitachi · Split mode ... · Avoid dusty or rainy places, since accumulated dust inside the chassis may cause failure of the set when high humidity persists

Payroll Deductions CONT 110. Terms you will use Accumulated Earnings Employee’s Earnings Record Employee’s Withholding Allowance Certificate Federal Income

Earnings Management to Avoid Losses: a cost of debt ... · PDF file1 Earnings Management to Avoid Losses: a cost of debt explanation José A. C. Moreira * CETE – Research Center

Accumulated Water Level Change

Chapter # 4 · Chapter # 4 ACCOUNTING FOR COMPANY – RETAINED EARNINGS RETAINED EARNINGS Retained earnings are accumulated earnings that have not been distributed to shareholders

PAYCHEX, INC. · Retained earnings 961.4 901.7 Accumulated other comprehensive (loss)/income (26.7) 20.0 Total stockholders’ equity 2,045.5 1,955.3 Total liabilities and stockholders’

Re-Examining Real Earnings Management to Avoid Losses...cash flow consequences. This type of manipulation has been widely discussed in research on earnings management. The other type

VASP: Some Accumulated Wisdom

The Accumulated Oxygen Deficit Measure and Its … · The Accumulated Oxygen Deficit Measure and Its Application in Pediatric Exercise Science ... actual accumulated oxygen uptake

Salary Negotiation:faculty.washington.edu/kate1/ewExternalFiles/Workshe… · Web viewThe best strategy is to avoid discussion of your earnings at all until there's an offer. 12)

library.. topics - ERIC · The Deserted Village, Oliver Goldsmith. t1728-74) t. 1. If the accumulated !earnings of the village schoolmaster were a source of amazement to the rustics

· Web viewNimble dividend test: Dividends may be paid either out of: capital surplus and accumulated retained earnings, and if no capital surplus, out of net profits of current and

REQUEST FOR PROPOSAL 000-00-000 - energy.ca.gov  · Web viewBoth of the 2003A and 2005A bond issues have individual Debt Service Reserve Accounts and accumulated interest earnings

CHARACTERIZING ACCUMULATED OXIDATION POND …

SPECIAL ADVERTISING SECTION THE EFFECTS OF TAX REFORM · 2018. 3. 30. · SALZA: I agree. In my own 25 years of practice, we never thought much about the accumulated earnings tax,