AAA


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AAA:

see American Automobile AssociationAmerican Automobile Association
(AAA), federation of American automobile clubs, est. 1902. AAA provides a number of benefits to its members, including emergency road service; national and international travel assistance, e.g.
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.

AAA

AAA

Abbr. for “Architectural Aluminum Association.”

AAA

(Triple A) A common single-cell battery used in myriad electronic devices of all variety. Like its double A (AA) cousin, it provides 1.5 volts of DC power. When used in series, the voltage is multiplied. For example, four AAA batteries yield 6 volts. See also AAA server.
References in periodicals archive ?
M may be required to report the distribution as ordinary income, because OLM elected to bypass its AAA.
Thus, in 1995 or 1996, OLM could make a $15,000 distribution to L, make a proper AAA bypass election, make no other distributions and not incur any disproportionate distribution problems; the AAA would remain intact.
An AAA bypass election will not accomplish this, unless the corporation makes sufficient distributions to exhaust both PTI and AE&P.
If X elected to bypass AAA and PTI, it could distribute $5,000 and eliminate its AE&P.
1368-l (f) (2) (iii) does not limit the dividend to the corporation's C AE&P; thus, if a corporation elects to bypass AAA, all distributions during the election year will be dividends to the extent of the combined total of the corporation's C AE&P and pre-SSRA S AE&P.
If XYZ elects to bypass AAA, it will eliminate all of its C AE&P; the entire distribution will be treated as a dividend, because XYZ's total AE&P exceed the distribution.
P also had $50,000 C AK&R If P had distributed at least $50,000 to its shareholders during 1995, it could have elected, with the consent of all shareholders, to bypass AAA, so that the distributions would exhaust the C AK&R If P had distributed less than $50,000, however, the election to bypass AAA would not exhaust the C AE&P, and P would be faced with PII tax or the potential loss of its S election.
The deemed dividend election also gives rise to an AAA bypass election with respect to any distributions actually made during the year.
P would have bypassed AAA with respect to the $35,000 distributed.