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Keywords: earnings and profits
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Journal Articles
The ATA Journal of Legal Tax Research (2016) 14 (2): 26–45.
Published: 01 October 2016
...Darcie M. Costello; Debra L. Sanders ABSTRACT The economic income concept is relevant to numerous corporate tax issues, yet it is not clearly defined. It does not equate to taxable income or financial accounting retained earnings. The concept is required for earnings and profits, accumulated...