In 2013, dividends become taxable as ordinary income, and the accumulated earnings and personal holding company rates
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In 2013, dividends become taxable as ordinary income, and the accumulated earnings and personal holding company rates move to 39.6%. What impact will these changes have on closely held corporations?
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Related Book For 
South Western Federal Taxation 2013 Corporations Partnerships Estates And Trusts
ISBN: 9781133495574
36th Edition
Authors: William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney
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