Partial Corporate Distribution | Current Earnings and Profit Versus Accumulated Earnings and Profit

Accumulated E & P is the total of all previous years’ current E & P (since February 28, 1913) reduced by distributions made from E & P in previous years. It is important to distinguish between current E & P and accumulated E & P because the taxability of corporate distributions depends upon how these two accounts are allocated to each distribution made during the year. A complex set of rules governs the allocation process.
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