Undistributed profits - Earnings of a firm that are not distributed to shareholders as dividends but are retained by the firm. Also called retained earnings/profit.
UNDISTRIBUTED PROFITS TAX -- Annual tax imposed, in addition to the normal corporate income tax, on the undistributed portion of the profits or surplus of a corporation.
Also called undistributed profits or earned surplus.Retained earnings are distinguished from contributed capital-capital received in exchange for stock, which is reflected in capital stock or capital surplus and donated stock or donated surplus .
Also, Roosevelt had pushed through a new tax on undistributed corporate profits, expecting this to cause firms to pay out undistributed profits in dividends.
EQUITY ACCOUNTING - the practice of showing in a company's accounts the share of undistributed profits ...
EQUITY AND FEES - The difference between the Fair Market Value and current indebtedness, plus the Closi...
A method of accounting whereby a corporation will document a portion of the undistributed profits for an affiliated company in which they own a position.
Reading The Balance Sheet
Introduction To Fundamental Analysis
Financial Accounting ...
Dividend cover
Dividend payout ratio
Liquidating dividend
Undistributed profits tax ...
Retained Earnings Retained Earnings are net profits kept and usually reinvested into a business after dividends are paid. Retained Earnings can also be referred to as undistributed profits or earned surplus.
Partly to offset this regressive effect on federal taxation, Congress subsequently enacted an undistributed profits tax. This was a progressive tax on retained earnings-the profits that corporations did not distribute to their stockholders.
 See also: Distributed profits, Expense, Compensation, Administration, Saving
  
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