Publications
Publications
- January 1999 (Revised October 2010)
- HBS Case Collection
Accumulated Earnings Tax and Personal Holding Company Tax
By: Henry B. Reiling and Mark Pollard
Abstract
Identifies Congress's concerns and objectives in adopting the Accumulated Earnings Tax and the Personal Holding Company Tax. Also describes the provisions' mechanics and some of their practical implications.
Keywords
Business Earnings; Taxation; Business and Government Relations; Business and Shareholder Relations; Public Administration Industry; United States
Citation
Reiling, Henry B., and Mark Pollard. "Accumulated Earnings Tax and Personal Holding Company Tax." Harvard Business School Background Note 299-043, January 1999. (Revised October 2010.)