Alternative Minimum Tax (Pulliam)

图书信息

作者	Pulliam Darlene
出版社	Sentia Publishing
ISBN	9780997492446
出版时间	2016-08-28
字数	35.4万
分类	进口书,外文原版书,文学,自传,回忆录

读书简介

Alternative Minimum Tax (Pulliam)

目录

Part I Overview

Part II Adjustments

Part III Preferences

Part IV Exemptions, Rates and Credits

Part V Computation of Corporate Alternative Minimum Tax

Part VI Adjusted Current Earnings

Part VII Affiliated Group Filing a Consolidated Return

Part VIII Computation of Alternative Minimum Tax for Individuals

Part IX Kiddie Tax

Part X Computation of AMT – Trusts and Estates

Part XI Planning to Minimize the Effect of the Alternative Minimum Tax

Computation Tool 1 Corporate Alternative Minimum Tax Formula

Computation Tool 2 Adjusted Current Earnings

Computation Tool 3 Computation of Exemption in Excess of Threshold - Corporations

Computation Tool 4 Individual Alternative Minimum Tax Formula

Computation Tool 5 Adjustment for Itemized Deductions

Computation Tool 6 Computation of Exemption in Excess of Threshold - Individuals

Computation Tool 7 Individual Alternative Minimum Tax Computation – With Capital Gains

Computation Tool 8 Individual Alternative Minimum Tax Credit Computation

Computation Tool 9 Evaluation of AMT Effects of Tax Accounting Methods

Computation Tool 9 (cont) Evaluation of AMT Effects of Tax Accounting Methods

Computation Tool 9 (cont) Evaluation of AMT Effects of Tax Accounting Methods

Computation Tool 10 Evaluation of AMT Effects of Alternative Investments

Computation Tool 10 (cont) Evaluation of AMT Effects of Alternative Investments

Client Letter 1 Alternative Minimum Tax – Individuals

Client Letter 2 Alternative Minimum Tax – Corporations

Client Letter 3 Alternative Minimum Tax Exception for Small Corporations