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That arrangement can be referred to as the C corp situation after Subchapter C of the Internal Revenue Code IRC. 4. Neither the principle of Agley regarding the characterization of income nor its codification at R.C. Akron Centre Plaza L.L.C. v. Summit Cty. Bd. of Revision 128 Ohio St.3d 145 2010Ohio-5035 942 N.E.2d 1054 10. C. 1. 22 By contrast a distribution of earnings and profits that accrued to a C amount distributed in excess of the accumulated adjustments account will generally be...
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