accumulated earnings tax
C2CEFR level
95/100Rarity: very rare
TechnicalRegister
A penalty levy on a corporation that hoards profits beyond its reasonable needs to shield shareholders from dividend tax.
Retaining that war chest with no expansion plan invites the accumulated earnings tax.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
Get words like accumulated earnings tax on your lock screen, a few a day, with review that makes them stick.
Download on the App Store Lexfall puts a new word on your home and lock screen through widgets, so you learn without opening an app. Free to download. After a free trial, a subscription unlocks every field. Built for iPhone, iOS 15.1 or later.
On a computer?Scan with your iPhone camera.