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I'm studying federal income tax and am learning about earnings and profits. I know there are several things that may increase earnings and profits. I'm feeling confident about the options except for if "a capital contribution may increase E & P." I don't believe that it does, but can anyone offer guidance?
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International Accounting focuses on foreign currency and hedging. Why might a company prefer a foreign currency option rather than a forward contract in hedging a foreign currency firm commitment?
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