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1. Rohan, Inc., a calendar year closely held corporation, is not a PHC. If the c

ID: 2611673 • Letter: 1

Question

1. Rohan, Inc., a calendar year closely held corporation, is not a PHC. If the company reports the following items, the accumulated taxable income is:

2. What amount of accumulated earnings of a service type corporation is considered within the reasonable needs of a business without the corporation having to show a bona fide business reason for the accumulation?

a.$250,000 or less.

b.$300,000 or less.

c.$150,000 or less.

d.$200,000 or less.

e.None of these choices are correct.

Taxable income $200,000 Long-term capital gain (net of tax) 18,300 Federal income tax on LTCG 11,700 Dividends received deduction 18,000 Accumulated earnings credit 90,000 Federal income taxes 65,150

Explanation / Answer

1)

$ 44550

2) $250,000 or less.

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