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What does AAA stand for?

AAA stands for Accumulated Adjustments Account (US Federal Income Tax)

This definition appears frequently and is found in the following Acronym Finder categories:

  • Military and Government
  • Business, finance, etc.

See other definitions of AAA

Other Resources:
We have 912 other meanings of AAA in our Acronym Attic

Samples in periodicals archive:

The regulations confirm that S shareholders with old previously taxed income balances may withdraw these amounts tax free to the extent there is an actual distribution of money in excess of the corporate accumulated adjustments account (the post-1982 version of previously taxed income).
2008-42, issued July 1, 2008, the Service ruled that insurance premiums paid by an S corporation on an employer-owned life insurance contract on an employee of which the corporation is the beneficiary do not reduce the corporation's accumulated adjustments account (AAA).
1368(e)(3)(A) provides that an S corporation may elect, with the consent of all affected shareholders, to make distributions from E&P first, rather than from an accumulated adjustments account.