The Alternative Minimum Tax: 1969
Alternative Minimum Tax
... the alternative minimum tax (AMT) on taxpayers to prevent them from combining several tax exclusions, deductions and credits to pay very little or no federal income tax even though they ...
11
Seek Ways to Minimize the Mushrooming Alternative Minimum Tax
... the tax law to reduce, if not entirely escape, taxation. Beginning in 1969, Congress introduced new rules to ensure that all very wealthy individuals would pay at least some ...
13
Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy
... 3 Alternative Minimum Wealth Tax 3 ...in 1969 and structured as a tax that is added on to a corporation’s regular tax ...1986 Tax Reform Act replaced this add-on ...
33
Energy Tax Incentives and the Alternative Minimum Tax
... production tax credit of ...The tax credit has been extended and expanded over time and currently is available for wind, closed-loop biomass, open-loop biomass, geothermal energy, solar energy, small ...
31
On the Lookout for Alternative Minimum Tax Issues
... the Tax & Accounting Services department of Morrison, Brown, Argiz & Farra, ...international tax (including corporate, foreign nationals, and ...corporate tax accounting issues (now ASC 740), an area ...
26
The looming challenge of the alternative minimum tax
... the tax-free threshold, to ...Other tax experts contend that the complexity of two systems simply can’t be ...regular tax includes some unwarranted tax preferences but see selectively lim- ...
8
The Alternative Minimum Tax and Effective Marginal Tax Rates
... marginal tax rates that apply to wages, interest income, dividend income, and several income tax ...marginal tax rates associated with the federal income tax, as well as the total effective ...
34
The Alternative Minimum Tax and the Behavior of Multinational Corporations
... could potentially lead to a situation where a firm is in excess limit position for regular tax purposes, but is in excess credit position on the AMT due to either the conventional limita[r] ...
49
The Case for Repealing the Corporate Alternative Minimum Tax
... accurate measure of performance than is taxable income. 5 Thus, recent events demonstrate the falsity of the assumption upon which Congress justified the corporate A[r] ...
29
Alternative minimum tax: A middle class burden
... Williams, Kelly Ann, "Alternative minimum tax: A middle class burden" (2006). Theses Digitization Project. 2960. https://scholarworks.lib.csusb.edu/etd-project/2960 This Project is brought to you for ...
62
The Expanding Reach of the Individual Alternative Minimum Tax
... the alternative minimum tax is that, whatever its other faults, it taxes a broader base of income at lower marginal rates than the regular income ...to tax but at higher marginal rates than ...
24
Income Basic Tax, Otherwise Known as Alternative Minimum Tax ("AMT")
... Income Tax The amount of income of a profit-seeking enterprise shall be the net income, ...Corporate tax returns should be filed within 5 months after the fiscal year ...semi-annual tax payment ...
6
Dear Clients and Friends, Alternative Minimum Tax for Individuals
... Noncash contributions present a unique set of planning opportunities. There are special rules for the donation of cars, boats, and planes if the claimed value exceeds $500. If you have appreciated assets, you may want to ...
5
The Individual Alternative Minimum Tax and its Unintended Consequences
... individual Alternative Minimum Tax was originally created to ensure that the wealthiest in this country could not avoid paying their fair share, just as the average citizen must ...a tax ...
63
The Individual Alternative Minimum Tax and the Intersection of the Bush Tax Cuts: A Proposal for Permanent Reform
... This Article is brought to you for free and open access by Akron Law Journals at IdeaExchange@UAkron, the institutional repository of The University of Akron in Akron, Ohio, USA. It has been accepted for inclusion in ...
35
Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax
... A firm permanently subject to the ANT financing an investment with debt has a nominal after-tax discount rate of i(l-m), while the discount rate for firms on the regular tax system is i([r] ...
39
BAUCUS BILL EXTENDS ENERGY INCENTIVES, INDIVIDUAL AND BUSINESS TAX RELIEF, BLOCKS ALTERNATIVE MINIMUM TAX FOR MILLIONS OF WORKING FAMILIES
... of tax credits that can be earned for these qualifying facilities placed in service after December 31, 2009 to an amount that has a present value equal to 35% of the facility’s ...production tax credit with ...
16
the Sample 1. Nontaxable (including no alternative minimum tax) with adjusted gross income or expanded income of $200,000 or more.
... the estimated total of all returns (138,139,754) reported in other tables. The estimates in this report are intended to represent all returns filed for Tax Year 2006. While most of the returns processed during ...
6
The minimum wage and corporate tax planning
... as tax planning, is less ...Second, tax planning may be a viable alternative strategy for companies to cushion the impact of labor cost shocks since it is less likely to adversely impact the firm’s ...
51
Minimum Wage and Tax Evasion: Theory and Evidence
... the minimum wage ...the minimum wage in 2000 and the will-be minimum wage in 2001 are ...An alternative de- …nition of treatment is explored for the "actual" ...the minimum wage ...
59