Answered step by step
Verified Expert Solution
Link Copied!

Question

1 Approved Answer

During a recent IRS audit, the revenue agent decided that the Parker family used their closely held corporation, Falco, to avoid shareholder tax by accumulating

image text in transcribed
image text in transcribed
During a recent IRS audit, the revenue agent decided that the Parker family used their closely held corporation, Falco, to avoid shareholder tax by accumulating earnings beyond the reasonable needs of the business. Falco's taxable income was $850,000, it paid no dividends, and it had no business need to retain income. Falco's marginal tax rate in prior years was 34 percent. Assume the accumulated earnings tax rate is 20% for all applicable years in this problem. Required: a. Compute Falco's accumulated earnings tax assuming that it had accumulated $5 million after-tax income in prior years. Assume that for these years at issue, a corporation is exempt up to $250,000 of accumulated earnings without demonstrating a reasonable business need for the accumulation b. Compute Falco's accumulated earnings tax assuming that it had accumulated $125,000 after-tax income in prior years. Assume that for these years at issue, a corporation is exempt up to $250,000 of accumulated earnings without demonstrating a reasonable business need for the accumulation Complete this question by entering your answers in the tabs below. Required A Required B Compute Falco's accumulated earnings tax assuming that it had accumulated $5 million after-tax income in prior years. (Enter your answer in dollars and not in millions of dollars.) Accumulated earings lax Required B > During a recent IRS audit, the revenue agent decided that the Parker family used their closely held corporation, Falco, to avoid shareholder tax by accumulating earnings beyond the reasonable needs of the business. Falco's taxable income was $850,000, it paid no dividends, and it had no business need to retain income. Falco's marginal tax rate in prior years was 34 percent. Assume the accumulated earnings tax rate is 20% for all applicable years in this problem. Required: a. Compute Falco's accumulated earnings tax assuming that it had accumulated $5 million after-tax income in prior years. Assume that for these years at issue, a corporation is exempt up to $250,000 of accumulated earnings without demonstrating a reasonable business need for the accumulation b. Compute Falco's accumulated earnings tax assuming that it had accumulated $125,000 after-tax income in prior years. Assume that for these years at issue, a corporation is exempt up to $250,000 of accumulated earnings without demonstrating a reasonable business need for the accumulation Complete this question by entering your answers in the tabs below. Required A Required B Compute Falco's accumulated earnings tax assuming that it had accumulated $125,000 after-tax income in prior years. (Enter your answer in dollars and not in millions of dollars.) Accumulated earnings tax Required A fronda A

Step by Step Solution

There are 3 Steps involved in it

Step: 1

blur-text-image

Get Instant Access to Expert-Tailored Solutions

See step-by-step solutions with expert insights and AI powered tools for academic success

Step: 2

blur-text-image

Step: 3

blur-text-image

Ace Your Homework with AI

Get the answers you need in no time with our AI-driven, step-by-step assistance

Get Started

Recommended Textbook for

Financial And Managerial Accounting Information For Decisions

Authors: John Wild, Ken Shaw, Barbara Chiappetta

7th Edition

1259726703, 9781259726705

More Books

Students also viewed these Accounting questions