accumulated profits
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 316 U.S. 450 - American Chicle Co. v. United States · 1942Most cited · 185 citing opinions
Accumulated profits' of the subsidiary are defined as 'the amount of its gains, profits, or income in excess of the income, war-profits, and excess-profits taxes imposed upon or with respect to such profits or income.
How often courts cite the case defining “accumulated profits”
Court decisions citing the opinion that defined “accumulated profits” — 182 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.