AAA


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AcronymDefinition
AAAAmerican Automobile Association
AAABattery Size
AAAAnti-Aircraft Artillery
AAAAgricultural Adjustment Administration
AAAAmateur Athletic Association (of England)
AAAAnalog/Analog/Analog (audio CD format, recording/mixing/mastering)
AAAAuthentication, Authorization, and Accounting
AAAArchives of American Art (Smithsonian Institution)
AAAArea Agency on Aging
AAAAmerican Accounting Association
AAAAmerican Arbitration Association
AAAAccess All Areas (Sony music project)
AAAAbdominal Aortic Aneurysm
AAAAOES (Advanced Orbital Ephemeris System) Accuracy Assessment
AAAAmerican Anthropological Association
AAAAgainst All Authority (punk band)
AAAAsian American Association
AAAAmerican Academy of Audiology
AAAAngels and Airwaves (band)
AAAAgainst All Authority (gaming clan)
AAAAmino Acid Analysis
AAAAmerican Academy of Actuaries
AAAAppraisers Association of America
AAAAromatic Amino Acid
AAAAustralian Automobile Association
AAAAriana Afghan Airlines
AAAArkansas Activities Association (North Little Rock, Arkansas)
AAAAmerican Ambulance Association
AAAAutoridad de Acueductos y Alcantarillados (Aqueduct and Sewer Authority, Puerto Rico)
AAAAmerican Angus Association
AAAAuthentication, Authorization and Access
AAAAmerican Association of Anatomists
AAAAsian American Action (fund)
AAAArmenian Assembly of America
AAAAntique Airplane Association
AAAAmerican Accordionists' Association
AAAAmerican Academy of Advertising
AAAAmerican Association of Advertising Agencies
AAAAdvanced Aircraft Analysis
AAAAlberta Association of Architects (Canada)
AAAArmy Audit Agency
AAATriple antibiotic ointment (bacitracin, neomycin, polymixin)
AAAAgricultural Adjustment Act of 1933
AAAAccumulated Adjustments Account (US Federal Income Tax)
AAAAmerican Abstract Artists
AAAAustin Apartment Association (Austin, TX)
AAAAssociation of Autonomous Astronauts
AAAAssociate of Applied Arts
AAAAnything, Anytime, Anywhere
AAAAmateur Astronomers Association (New York City, NY)
AAAAmerican Arts Alliance (Washington, DC)
AAAAncylostomiasis (endemic anaemia of ancient Egypt)
AAAAnimal-Assisted Activity
AAAAsociacion Argentina de Actores
AAAAlianza Anticomunista Argentina (Argentinian paramilitary organization, 1970s)
AAAAmerican Avalanche Association
AAAAsian American Alliance
AAAAnimal Agriculture Alliance (veterinary)
AAAAsistencia Asesoria y Administracion (Mexico wrestling)
AAAAccess Approval Authority
AAAAdaptive Array Antenna
AAAAtlanta Apartment Association (Atlanta, GA)
AAAAlien Adoption Agency (online game)
AAAAlien Adoption Agency
AAAAlbum Adult Alternative (radio format)
AAAAnevrisme de l'Aorte Abdominale (French: Abdominal Aortic Aneurysm)
AAAAngle Angle Angle (geometric proof)
AAAAccountability and Assessment
AAAAllgrove Syndrome
AAAArkansas Alumni Association (University of Arkansas)
AAAAuburn Adventist Academy (Auburn, Washington, USA)
AAAAgro-Action Allemande
AAAAsymmetric Allylic Alkylation (chemistry)
AAAAspen Achievement Academy
AAAAvionics Air Assembly
AAAAnnals of Archaeology and Anthropology
AAAAtelier de Cinéma d'Animation d'Annecy (French: Animated Film Workshop of Annecy)
AAAAirport Airspace Analysis
AAAAlstyle Apparel & Activewear (clothing)
AAAAustralian Archaeological Association Inc.
AAAAces of ANSI Art
AAAAdministration, Authorization, and Authentication (Software Security)
AAAAfrican Action on AIDS
AAAAnesthesia Administration Assembly
AAAAuthorization Accounting Activity
AAAAmerican Allergy Association
AAAAndalan Artha Advisindo (Securities)
AAAArchaiologika Analekta Ex Athenon (Athens Annals of Archaeology)
AAAAustrian Automotive Association
AAAAge Anaesthesia Association
AAAAlliance Against AIDS
AAAAmerican Armwrestling Association
AAAarrival and assembly area
AAAArmy Ammunition Activity
AAAApply to Affected Area (medication)
AAAAuthorized Accounting Activity
AAAAssociation of Accountants and Auditors
AAAAchalasia-Addisonianism-Alacrima (Syndrome)
AAAAtlas of Ancient Archaeology
AAAAutomatic Anti-Aircraft (DOD)
AAAAir Avenue of Approach
AAAAmyloid of Aging and Alzheimer Disease
AAAAustralian Army Aviation
AAAAssociation des Auteurs Autoédités (French: Association of Self-Published Authors)
AAAAntique Automobile Association
AAAAssign Alternate Area
AAAAstronaut-Actuated Abort
AAAAlpha-1 Association of Australia (South Perth, WA, Australia)
AAAAssociação dos Alcoólicos Anônimos (Portuguese Alcoholics Anonymous Society)
AAAAllocations, Assessments, and Analysis
AAAAEGIS Acquisition Agent
AAAAmerican Academy of Addictionology
AAAAutomated Airlift Analysis
AAAAwaiting Aircraft Availability
AAAAssistance Aéronautique et Aérospatiale (French: Aeronautics and Aerospace Support)
AAAAir Ambiance Assistance (French air conditioning company)
AAAAerospace Engineering, Applied Mechanics, and Aviation
AAAAssociation des Astronautes Autonomes (French: Association of Autonomous Astronauts)
AAAAsociacion Anticomunista Argentina
AAAAlacrima-Achalasia-Adrenal Insufficiency (neurologic disorder)
AAAAssociation des Anciens d'Alpine (French: Alpine Alumni Association)
AAAAlternate Assembly Area
AAAAcute Anxiety Attack
AAAAvailable, Accessible and Affordable
AAAAcral Acanthotic Anomaly (dermatological condition)
AAAAnti-Air Assist (gaming)
AAAAustralian Association of Accountants
AAAAssociation of Avatar Artists
AAAAnticipative Adaptive Array (frequency-hopping communications)
AAAAmerican Audit Associates
AAAAlabama Apartment Association (Birmingham, AL)
AAAAirborne Assault Area
AAAAction Awareness Alert
AAAAnygame Anytime Anyplace (gaming clan)
AAAAttitude, Awareness and Accountability (ski safety program)
AAAAlaska Activities Adventures Plus Tours
AAAAnti-Attack Aura (Star Ocean: Till the End of Time, game)
AAAAirborne Array Aperture
AAAAdvanced Acoustic Array
AAAANSI Artists of America
AAAAircraft Alert Area
AAAArkansas Aluminum Alloys, Inc (Hot Springs, Arkansas)
AAAAction on Alcohol Abuse
AAAArkansas Apartment Association (Little Rock, AR)
AAAAsian Awareness Association
AAAArkansas Ambulance Association
AAAAntiaircraft Antiarmor (Weapon)
AAAASP Application Aggregator
AAAAnimal Acupuncture Academy
AAAAiesec Alumni Association (CIS)
AAAAcquisition Approval Authority
AAAAssociation Against Acronyms (Facebook group)
AAAAlacrima-Achalasia-Addisonianism
AAAAdjust for ASCII Addition (X86)
AAAAddisonian-Achalasia Syndrome
AAAACTH-Resistant Adrenal Insufficiency, Achalasia and Alacrima
AAAAssessment of Aircraft Attrition
AAAArea Advisory Authority
AAAAdvanced Acoustic Analysis
AAAAfrican Awareness Association
AAAAssociation of Active Shareholders (France)
AAAAnti-Acronym Abuse
AAAAthiest and Agnostic Association
AAAAmerican Andalusian Association
AAAActive Antenna Array
AAAAmateurs d'Automobiles Anciennes (French: Vintage Car Enthusiasts)
AAAAsociación Asperger Andalucía
AAAAdvanced Assault Amphibians
AAAAdvanced Adaptive Autopilot
AAAAlpha Associates Alliance (Knoxville, Tennessee)
AAAAeiou's Alien Archeology (NASA explores)
AAAAssociation Algerriene d'Alphabetisation
AAAAperture Antenna Analysis
AAAAction Aid Australia
AAAAction Aid Afghanistan (NGO)
AAAHighest Level of League (minor league baseball)
AAAAssociation Animal Ami (French: Animal Lover Association)
AAAAsociación de Amigos en Acción (Guatemala)
AAAAcademia de Automovilismo Andrade (Guatemala)
AAAAssociation Asthme et Allergie (French: Asthma and Allergy Association)
AAAAdaptable, Accessible and Affordable (disability treatment, Australia)
AAAAssociations Advance America (awards)
AAAAnimal Alcoholics Anonymous
AAAAnonymous Artists Army
AAAAmerican Airlines Arena (Miami, FL)
AAAAll About Adoption (various locations)
AAAAcademy of Aerospace and Aviation (India)
AAAAutomobiles Anciennes de l'Agenais (French automobile club)
AAAAbstract and Applied Analysis (mathematical journal; Hindawi Publishing Corporation)
AAAAsk an Astronomer (various organizations)
AAAAmis de l'Automobile Ancienne (French: Friends of Old Cars; automobile club)
AAAAccounting Alumni Association (various organizations)
AAAAnalytical and Advisory Assistance (World Bank)
AAAAlpha-Amino Acid
AAAAutomobile Association of Australia
AAAAgriculture Advancing Australia (est. 1997)
AAAAllied Asset Advisors (investments; various locations)
AAAAudit and Assurance (accounting)
References in periodicals archive ?
If the corporation elects to close its year as of the date of the redemption, the redemption will be the final event in the corporation's short period; the corporation will need to adjust its AAA separately for each such period.
13682(d) (2), regardless of whether the S corporation is the target or the survivor of a reorganization, the survivor's postacquisition AAA is the sum of the AAAs of all predecessors.
Planning opportunity: If an S corporation with positive AAA intends to combine with an S corporation with negative AAA, the parties should carefully plan any distributions before consummating the reorganization.
312(h) provides some guidance on the allocation of AE&P between two or more corporations resulting from a divisive reorganization, it is silent on the allocation of AAA among the corporations when the distributing corporation is an S corporation.
Distribution of noncash property in the year of a bypass election: The regulations do not address the accounting treatment of a distribution of loss property when the corporation elects to bypass AAA.
Limitation on reductions of AAA and AE&P for redemption: If a C corporation redeems shares in a Sec.
Redemption in a tax year in which the corporation makes an AAA bypass election: There is no explicit coordination of the stock redemption and AAA bypass election rules.
In all of these situations, the corporation would also reduce the AAA proportionately to reflect the percentage of shares redeemed.
AAA offers automotive, travel, insurance and financial services to more than 49 million members in the United States and Canada.