E&P Earnings and Profits (U.S. Corporate Tax)

Share this & earn $10
Edspira
Published at : 31 Oct 2021
17849 views
195
4

This video discusses the concept of E&P (Earnings and Profits) in corporate tax law. E&P is an account used to measure a corporation’s ability to pay dividends. E&P consists of two parts: current E&P and accumulated E&P. The calculation of E&P begins with taxable income and makes adjustments to arrive at current E&P. At the end of the tax year, any leftover (undistributed) current E&P is added to accumulated E&P. A corporate distribution can only be considered a dividend to the extent that the corporation has E&P greater than zero. A dividend distribution cannot make E&P negative; only losses can reduce E&P below zero.—
Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education accessible to all people.

SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS:
• A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING
• A 44-PAGE GUIDE TO U.S. TAXATION
• A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS
• MANY MORE FREE PDF GUIDES
* http://eepurl.com/dIaa5z

HIRE MICHAEL MCLAUGHLIN, PHD, CPA
* https://michaelmclaughlin.com/hire-me

GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT
* https://edspira.thinkific.com

LISTEN TO THE SCHEME PODCAST
* Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725
* Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc
* Website: https://www.edspira.com/podcast-2/

GET TAX TIPS ON TIKTOK
* https://www.tiktok.com/@prof_mclaughlin

ACCESS INDEX OF VIDEOS
* https://www.edspira.com/index

CONNECT WITH EDSPIRA
* Facebook: https://www.facebook.com/Edspira
* Instagram: https://www.instagram.com/edspiradotcom
* LinkedIn: https://www.linkedin.com/company/edspira

CONNECT WITH MICHAEL
* Twitter: https://www.twitter.com/Prof_McLaughlin
* LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin

ABOUT EDSPIRA AND ITS CREATOR
* https://www.edspira.com/about/

e&pearnings and profitscorporate tax

Trying Tik Tok Life Hacks to see if they work

Trying Tik Tok Life Hacks to see if they work

WITH REGARD TO vs. WITH REGARDS TO || Pinay English Teacher

WITH REGARD TO vs. WITH REGARDS TO || Pinay English Teacher

The Who - How Many Friends

The Who - How Many Friends

2020 NCSCG GI Symposium - COVID 19: The Longer Term Impact on GI Practices

2020 NCSCG GI Symposium - COVID 19: The Longer Term Impact on GI Practices

Diana and Roma - the most fun Bedtime stories for children

Diana and Roma - the most fun Bedtime stories for children

6 Traits of a True Professional

6 Traits of a True Professional

Introduction to Income Tax for Individuals and Families

Introduction to Income Tax for Individuals and Families

The Thrill - Wiz Khalifa

The Thrill - Wiz Khalifa

An Accessory

An Accessory

Life of a Straightforward Employee | Nijo Jonson- Storyteller

Life of a Straightforward Employee | Nijo Jonson- Storyteller

Mermaid PiLLOW FiGHT!!  Adley vs Dad magic trampoline battle with a Giant LoveSac in the Backyard!

Mermaid PiLLOW FiGHT!! Adley vs Dad magic trampoline battle with a Giant LoveSac in the Backyard!

benny blanco, Halsey & Khalid – Eastside (official video)

benny blanco, Halsey & Khalid – Eastside (official video)

Stated Ft Palito Ortega - Despeinada (Video Oficial)

Stated Ft Palito Ortega - Despeinada (Video Oficial)

Possibly

Possibly

Office Music Jazz & BossaNova Special Mix【For Work / Study】Restaurants BGM, Lounge Music, shop BGM.

Office Music Jazz & BossaNova Special Mix【For Work / Study】Restaurants BGM, Lounge Music, shop BGM.

Dr. Dreamy: You Probably Have SDI

Dr. Dreamy: You Probably Have SDI

Del Reeves "Be Glad"

Del Reeves "Be Glad"

Homogeneous and Heterogeneous Mixture | Difference between homogeneous and heterogeneous mixture

Homogeneous and Heterogeneous Mixture | Difference between homogeneous and heterogeneous mixture

Post Malone, Swae Lee - Sunflower (Spider-Man: Into the Spider-Verse)

Post Malone, Swae Lee - Sunflower (Spider-Man: Into the Spider-Verse)

Someone To You - Banners (Lyrics)

Someone To You - Banners (Lyrics)

Zedd, Kehlani - Good Thing (Lyrics)

Zedd, Kehlani - Good Thing (Lyrics)

O Veredito de FORZA HORIZON 5

O Veredito de FORZA HORIZON 5

Pills & Automobiles (Audio)

Pills & Automobiles (Audio)

Couple - previous university questions

Couple - previous university questions

The Common Linnets - We Don’t Make The Wind Blow

The Common Linnets - We Don’t Make The Wind Blow

Pisces Someone Wants To Confess Their  Feelings🧿🔮🙏🏽🍿🥤🤫😁🤍

Pisces Someone Wants To Confess Their Feelings🧿🔮🙏🏽🍿🥤🤫😁🤍

Hues of Earth | Giwtavr

Hues of Earth | Giwtavr

The Hardly Boys

The Hardly Boys

Object & Instance Methods | Java | Tutorial 30

Object & Instance Methods | Java | Tutorial 30

7 Billion: Are You Typical? -- National Geographic Magazine | National Geographic

7 Billion: Are You Typical? -- National Geographic Magazine | National Geographic

A fake

A fake

Seek & Destroy

Seek & Destroy

Have You Gotten Used to Living Here? - Adjectives with Prepositions

Have You Gotten Used to Living Here? - Adjectives with Prepositions

Time To Float

Time To Float

Being attentive to the stars glow...

Being attentive to the stars glow...

G-Eazy - Calm Down (Official Music Video)

G-Eazy - Calm Down (Official Music Video)

Clothes Vocabulary: List of Clothes and Accessories in English | Clothes Names with Pictures

Clothes Vocabulary: List of Clothes and Accessories in English | Clothes Names with Pictures

Focusing on Fulfillment: Prem Rawat

Focusing on Fulfillment: Prem Rawat

Got Down- Lil S x Jmash x Obizz x H1 | Official Audio (Uncensored)

Got Down- Lil S x Jmash x Obizz x H1 | Official Audio (Uncensored)

She makes an excellent comrade but she is distracted when he is around | Clip 1/4 | For A Woman

She makes an excellent comrade but she is distracted when he is around | Clip 1/4 | For A Woman

EMPLOYEES VS CUSTOMERS Public Freakout Compilation # 47

EMPLOYEES VS CUSTOMERS Public Freakout Compilation # 47

Subject and Predicate for Kids

Subject and Predicate for Kids

Randy Travis - On The Other Hand (Official Audio)

Randy Travis - On The Other Hand (Official Audio)

Aim - Kleine Cirkel (Official Video)

Aim - Kleine Cirkel (Official Video)

Skepta & WizKid - 'Energy (Stay Far Away)' (Official Video)

Skepta & WizKid - 'Energy (Stay Far Away)' (Official Video)

Process Goals VS Outcome Goals: How to Set Goals You Can Actually Achieve

Process Goals VS Outcome Goals: How to Set Goals You Can Actually Achieve

7 Signs Someone Is Trustworthy

7 Signs Someone Is Trustworthy

17 is inconspicuous

17 is inconspicuous

Bebe Rexha - I'm A Mess [Official Music Video]

Bebe Rexha - I'm A Mess [Official Music Video]