The undistributed profits tax was enacted in 1936 by the United States administration of President Franklin D. Roosevelt (FDR), during the Great Depression...

Revenue Act of 1936, 49 Stat. 1648 (June 22, 1936), established an "undistributed profits tax" on corporations in the United States . It was signed into law...

dividend and then taxed at the individual rates. To remove this tax benefit, some jurisdictions impose an "undistributed profits tax" on retained earnings...

paying taxes on foreign profits. Under U.S. tax law, companies are not required to pay U.S. tax on their foreign subsidiaries’ profits for many years, even...

the profits tax was 50% for distributed profits and 10% for undistributed profits.[citation needed] A series of reductions in the profits tax were brought...

corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnerships are not taxed (with some exceptions in the...

S2CID 154929745. Graham, Benjamin; Graham, Benjamin (1946). "The Undistributed Profits Tax and The Investor". The Yale Law Journal. 46 (1): 1–18. doi:10...

2014-03-14. Retrieved 2014-03-13. "Corporate income tax / Taxes on profits / Other taxes and duties / Tax / Public Services for Businesses- Monaco". en...

electrification, and breaking up utility holding companies. The undistributed profits tax was only short-lived. After trying since 1920, millions of organized...

traitor to his class" and the wealth tax act a "soak the rich tax". A tax called the undistributed profits tax was enacted in 1936. This time the primary...

corporate tax. The profits of United States corporations are subject to a federal corporate tax rate of 21%. In principle, the tax is payable on all profits of...

paid the owners for undistributed profits was similar to a dividend strip operation. In any case the amount the promoter paid was a tax deduction (since...

raised less revenue that Roosevelt's proposals, but did impose an undistributed profits tax on corporate earnings. Roosevelt had a lifelong interest in the...

was not integrated: corporate income was taxed under the undistributed profits tax, under an additional tax on corporate income, and as dividend income...

The FICA tax also is not imposed on unearned income, including interest on savings deposits, stock dividends, and capital gains such as profits from the...

Additionally, certain components, such as companies' undistributed profits and corporate profit taxes, are accounted for in national income but must be excluded...

price control, farm rescues, coal stabilization, and taxes on the rich and the Undistributed profits tax. Liberals in Congress passed the Bonus Bill for World...

than the gross profit rate on total enterprise capital (the latter rate which includes both distributed and undistributed profits, and tax). Hence, the...

addition to Corporate Tax, there are other applicable income taxes including Super Tax, Minimum Tax, and Tax on Undistributed reserves. Generally, manufacturing...

preoccupied with augmenting the Supreme Court and ultimately chose the undistributed profits tax instead—a choice that Flanders felt discouraged capital investment...

Act of 1936, which included a highly controversial corporate tax on undistributed profits Roy G. Blakey, and Gladys C. Blakey. "The Revenue Act of 1935...

rules. UK resident companies are subject to a charge for tax on undistributed income of low tax controlled foreign companies of which they are shareholders...

promote such pre-payment (near the end of the tax year) as a tax advantage. Section 99A — tax on undistributed income of a trust, at the top personal rate...

structure allowed group profits to be retained and used as working capital. But from 1 July 1967 the law on undistributed profits tax changed and Francis...

review, Vol. 42. (1952), p. 510 Alfred Grether Buehler (1937) The Undistributed Profits Tax, p. viii. Ayer Directory, Newspapers, Magazines and Trade Publications...

Internal Revenue Code, conferring tax exemption to qualifying state programs and deferring tax on participant's undistributed earnings.[citation needed] Section...

as an economic experimenter, and was the prime advocate of the undistributed profits tax. He was known for shaping many of the policies of the New Deal...

basically equal to the sum of net distributed and undistributed profit, net interest, net rents, net tax on production and various net receipts associated...

tax law. Corporate profits reported here are before taxes. They are divided among Tax payments (234.90), net dividends (395.30), and Undistributed profits...

direct taxes include taxes on dividends, lotteries, undistributed profit, income of non-resident entertainers, repatriated profit, royalties, interest...