Background Note | HBS Case Collection | January 1999 (Revised October 2010)

Accumulated Earnings Tax and Personal Holding Company Tax

by Henry B. Reiling and Mark Pollard


Identifies Congress's concerns and objectives in adopting the Accumulated Earnings Tax and the Personal Holding Company Tax. Also describes the provisions' mechanics and some of their practical implications.

Keywords: Business Earnings; Taxation; Business and Government Relations; Business and Shareholder Relations; Public Administration Industry; United States;


Reiling, Henry B., and Mark Pollard. "Accumulated Earnings Tax and Personal Holding Company Tax." Harvard Business School Background Note 299-043, January 1999. (Revised October 2010.)