|Original language||English (US)|
|Title of host publication||West's Federal Taxation|
|Subtitle of host publication||Corporations, Partnerships, Estates and Trusts, 2013 Edition|
|Place of Publication||Cincinnati, OH|
|Publisher||West/South-Western College Publishing|
|State||Published - 2012|
Davis, J. S. (2012). Corporations: Earnings & Profits and Dividend Distributions. In West's Federal Taxation: Corporations, Partnerships, Estates and Trusts, 2013 Edition West/South-Western College Publishing.