Which of the Following Entities Is Subject to the Accumulated

question 31

Multiple Choice

Which of the following entities is subject to the accumulated earnings tax?

• A)Sec. 501 tax-exempt corporation
• B)personal holding company
• C)C corporation
• D)S corporation

---

Definitions:

Cyclohexanol

A secondary alcohol that consists of a cyclohexane ring with a hydroxyl group (-OH) attached.

IR Spectra

The graphical representation of infrared light absorption by molecules, used to identify chemical bonds and functional groups in a substance.

IR Spectroscopy

A technique used to identify and study chemicals based on their absorption of infrared light, indicative of molecular vibrations and structure.

Compounds

Substances formed from the chemical combination of two or more elements in a fixed ratio, characterized by specific properties.