accumulated-earnings tax
accumulated-earnings tax 〈美〉累积盈余税；累积收益税为了防止以公司盈利形式逃避股东个人所得税，而在公司所得税之外又课征的一种特别税。其课征对象是公司的留存收益，以防止公司保留过多的留存收益和流动资产，超过正常生产经营的需要。
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accumulated-earnings tax
accumulated earnings tax
A penalty tax imposed on a corporation that has retained its earnings in an effort to avoid the income-tax liability arising once the earnings are distributed to shareholders as dividends. — Also termed undistributed-earnings tax. [Cases: Internal Revenue 3843–3845. C.J.S. Internal Revenue §§ 381–382.]
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