Corporate Minimum Tax and Adjusted Current Earnings (ACE).

Provides background on the basic structure of the alternative minimum tax, the corporate book-income adjustment, the adjusted current earnings (ACE) provisions established by the Tax Reform Act, the impact of ACE on minimum tax liabilities, criticisms of ACE, and proposals to change ACE.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1989.
Series:U.S. Congressional Research.
Subjects:
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Call Number: CRS-1989-ECN-0117
 
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