AEP

(redirected from Accumulated Earnings and Profits)
AcronymDefinition
AEPAmerican Electric Power
AEPAssociation of Educational Publishers
AEPArts Education Partnership (Washington, DC)
AEPAll Expense Paid
AEPAlberta Environment and Parks (Alberta, Canada)
AEPAlimentation en Eau Potable (French: drinking water supply)
AEPApplication Environment Profile
AEPAumônerie de l'Enseignement Public (French: Chaplaincy of Public Education)
AEPAccredited Estate Planner
AEPAutomated Error Prevention
AEPAdobe Engagement Platform
AEPAdvanced E-Mail Parcer
AEPAlarm Expansion Panel
AEPAudio Entertainment Player
AEPAppropriateness Evaluation Period
AEPAmbassador Extraordinary and Plenipotentiary
AEPAsociación Española de Pediatría (Spanish Pediatrics Association)
AEPApplied and Engineering Physics
AEPAlternative Education Program
AEPAnnual Election Period (US Medicare)
AEPAEP Emulation Page (emulation website)
AEPAuditory Evoked Potential
AEPApplied Energy Products (Ohio)
AEPAppleTalk Echo Protocol
AEPAnnual Exceedance Probability
AEPAssociation of Environmental Professionals
AEPAccumulated Earnings and Profits (finance)
AEPAffirmative Employment Program
AEPAssociation of European Psychiatrists
AEPAnnual Energy Production
AEPAssociation of Educational Psychologists
AEPAmerican Empire Project (Metropolitan Books)
AEPAeronautical Engineering Program (New Jersey)
AEPAustralian Economic Papers (publication; Wiley)
AEPAlternate Energy Production (Iowa)
AEPAssociation of Emergency Physicians
AEPAcute Eosinophilic Pneumonia
AEPAppropriateness Evaluation Protocol (health care)
AEPAce Expansion Pack (video game)
AEPAdverse Effect Profile (drugs)
AEPAirport Expansion Program (various locations)
AEPAssociació d'Estudiants Progressistes (Students Union)
AEPAcademic Education Program
AEPActive Employment Policy
AEPAdvanced Email Parser (software)
AEPAboriginal and Torres Strait Islander Education Policy (Australia)
AEPAsymptotic Equipartition Property
AEPArchitecture Evolution Plan
AEPAffirmative Employment Plan
AEPAssociação dos Escoteiros de Portugal (Portuguese: Scout Association of Portugal)
AEPAssociation d'Education Populaire
AEPAbstinence Education Program (various organizations)
AEPAgri-Environmental Programme (various locations)
AEPAirport Emergency Plan
AEPArt Elective Programme
AEPAustin Entrepreneurship Program (Oregon)
AEPAttestation d'Etudes Politiques (French: Certificate of Political Studies; various universities)
AEPAnnual Education Plan
AEPAteliers Electriques de Paris (French: Electrical Shops of Paris)
AEPAtomic Energy Project
AEPAutomatic Electric Pistol (Airsoft)
AEPAutomatisme Electricité Plomberie (French electrical and plumbing company)
AEPAdult Enrichment Program (various organizations)
AEPAssociation Européenne des Psychothérapeutes (French: European Psychotherapy Association; EU)
AEPAccredited Exercise Physiologist (Australia)
AEPAdult Evening Program (various schools)
AEPAnnual Execution Plan
AEPAfrican Elections Project
AEPAtmospheric Entry Program (US NASA)
AEPAIBO Entertainment Player (gaming)
AEPAssociation des Entreprises pour l'Essor de l'Espace Polygone (French business association)
AEPBuenos Aires, Buenos Aires, Argentina - Jorge Newberry (Airport Code)
AEPAnnual Energy Performance
AEPAllied Engineering Publication
AEPAverage Error Percent
AEPAssociate Environmental Professional (NREP)
AEPAcceleration to Excellence Program
AEPAircraft Extension Program
AEPApplied Economic Policy (IMF)
AEPAge Exploration Program
AEPAccrued Expenditures Paid
AEPApproved Educational Provider
AEPAirborne Executive Processor (Northrop Grumman Corp.)
AEPASAS/ENSCE Process
AEPAlkaline Earth Precipitate
AEPArkansas Epilepsy Program, PA
AEPAction Entry Panel
AEPAssociations des Étudiants de Polytechnique (Polytechnic Student Association)
AEPAutomobiles Europe Prototypes (French: European Automotive Prototypes)
AEPApplication Environment Protocol
AEPAugmentation Enhancement Package
AEPAutomatic Engagement Planner
AEPActive's Enterprise Platform (Active Decisions)
AEPAggregate Exceedance Probability Curve (insurance)
References in periodicals archive ?
The tax treatment of the Special Dividend will be based on VMware's current and accumulated earnings and profits for VMware's 2019 fiscal year ending February 1, 2019.
The company intends to distribute cash in 2017 that is equal to its current and accumulated earnings and profits through December 31, 2017 (which includes the company's annual 2017 taxable income), in addition to the Stock Dividend.
This could lead to detrimental attributes (e.g., accumulated earnings and profits, and potential C corporation built-in gains, leading to gains on disposition) that far outweigh the savings advantage achieved in the initial year from a conversion to C status when X became profitable.
If a C corporation, with accumulated earnings and profits, assumes a shareholder's obligation to purchase another's stake in a business, the IRS may impute to the shareholder a constructive dividend (that is, reclassify it as a dividend distribution; see "Tax Pitfalls," at right).
[2] Generally, the minimum accumulated earnings credit is the excess of $250,000 over the corporation's accumulated earnings and profits at the end of the preceding tax year.
Where subsequent dispositions of stock will occur, the taxpayer may still be able to rebut the presence of a device if it represents that (1) there are no current or accumulated earnings and profits, and (2) no distributions or transactions are planned that will create current or accumulated earnings and profits.
As mentioned, if an S Corporation has previously been a C Corporation, and also has accumulated earnings and profits for those years, too much passive income can cause the loss of S status.
This estimate is based on the company's anticipated earnings and profits for fiscal 2017 (including gains and losses on sales of securities during the nine months ended August 31, 2017) and its accumulated earnings and profits as of August 31, 2017.
This estimate is based on the Fund's anticipated earnings and profits for fiscal 2017 (including gains and losses on sales of securities during the nine months ended August 31, 2017) and its accumulated earnings and profits as of August 31, 2017.
1375(a), S corporations with accumulated earnings and profits (E&P) and net passive investment income (PII) greater than 25% of gross receipts are subject to an income tax.
The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) reduced the individual tax rate on corporate dividends received to 15% for individuals in the 25%, 28%, 33% and 35% tax brackets (5% (0% in 2008) for individuals in the 15% and 10% income tax brackets); this affords some planning strategies for closely held corporations that want to reduce their accumulated earnings and profits (E&P).
The portion of current and accumulated earnings subject to inclusion ("includible earnings") would be the lesser of (i) total current and accumulated earnings and profits, or (ii) the amount by which the value of the CFC's passive assets exceed 25 percent of the value of its total assets.
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