“earnings tax”

We have one entry that includes the term earnings tax.

accumulated earnings tax

noun

: a tax levied on the taxable income of a corporation that is accumulated by the corporation rather than distributed to shareholders and that is not retained for the reasonable needs of the business

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  • any of a genus helianthus especially h annuus of new world composite plants with large yellow rayed flower heads bearing edible seeds that yield an edible oil
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