{"id":"S85139635","label":"Undistributed profits tax","description":"","source_url":"https://id.loc.gov/authorities/subjects/sh85139635","normalized_label":"undistributed profits tax","broader":["http://id.loc.gov/authorities/subjects/sh85032951","http://id.loc.gov/authorities/subjects/sh85064772"],"aliases":["Accumulated earnings tax","Retained earnings--Taxation"],"source_identifier":"http://id.loc.gov/authorities/subjects/sh85139635","provider":"lcsh","revision":"5d32e1fb860252c7","taxonomy_revision":"f050b5d4780b1289","title":"Undistributed profits tax","url":"/topics/S85139635","kind":"topic-directory","aeo_cohort":"topic-directory","catalogue_revision":"f050b5d4780b1289","numeric_address":"10088287466755850816","address_version":"morton4x16-v1","coordinates":[0,20,19586,52224],"answer_status":"Directory metadata; local answer requires separate source review","truth_status":"Subject descriptor, not a factual answer or a demonstrated knowledge gap","reviewed_answer":null}