The accumulated earnings and personal holding company taxes are designed to prevent the accumulation of earnings within a corporation.

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


True

Rationale: The AET and PHC tax are penalty taxes designed to prevent corporations and their shareholders from avoiding double taxation on dividend distributions.  Each of the taxes can be eliminated by distributing dividends.

Business

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What will be an ideal response?

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Critical ratio (CR) = 1 implies the job is ______.

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