MLchartDataset catalogue

Accumulated earnings

Term · Law · MLC-T-LAW-000321

Profits retained by a corporation rather than distributed to shareholders as dividends. These earnings are reinvested in the business for growth, expansion, or to cover future liabilities. Excessive accumulation of earnings without a valid business purpose can lead to the imposition of an accumulated earnings tax by tax authorities like the Internal Revenue Service (IRS).

Table 1. Record
IdentifierMLC-T-LAW-000321
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-000321",
  "term": "Accumulated earnings",
  "field": "Law",
  "definition": "Profits retained by a corporation rather than distributed to shareholders as dividends. These earnings are reinvested in the business for growth, expansion, or to cover future liabilities. Excessive accumulation of earnings without a valid business purpose can lead to the imposition of an accumulated earnings tax by tax authorities like the Internal Revenue Service (IRS).",
  "url": "https://mlchart.com/terminology/law/accumulated-earnings/"
}

Record 83 of 5,441 in Law terminology (MLC-0107). Request the full dataset.