Which of the following is not a permissible reason for a regular corporation to accumulate earnings at the entity level and avoid the imposition of the accumulated earnings tax?

A. To construct a new plant facility in connection with expanding the corporation's business into a new geographic region
B. To fund the development of a new product line
C. To accumulate a fund of cash with which to pay off long-term debt due in twenty years
D. To invest in the stock of an unrelated company to take advantage of the dividends received deduction


Answer: D

Business

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The _________ includes the type, frequency, and price-level relative to competition.

a. The revenue model b. The customer model c. The income d. The exit model

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The pattern of organization for a living system is ______.

A. sequential B. the configuration of relationships that determine the systems essential characteristics C. sporadically produces itself D. a mechanical process

Business

Earnings per share is the amount of income earned per share of a company's outstanding (weighted-average) common stock.

Answer the following statement true (T) or false (F)

Business

Pfitz Company is studying the impact of the following: 1. An increase in sales price on the break-even point.2. A decrease in fixed costs on the contribution margin.3. An increase in the contribution margin on the break-even point.4. A decrease in the variable cost per unit on the sales volume needed to achieve Pfitz's $68,000 target profit.5. An increase in sales commissions on the contribution margin and the break-even point.6. A decrease in anticipated advertising outlays on fixed cost and the break-even point.Required: Determine the impact of these operating changes (increase, decrease, no effect) on the item(s) noted.

What will be an ideal response?

Business