Corporate Minimum Tax : Rationale, Effects, and Issues.

Discusses the Alternative Minimum Tax (AMT) on corporations, the which was intended to substantially eliminate cases where profitable firms paid no taxes, and was established by the Tax Reform Act of 1986, which additionally curtailed or eliminated tax benefits that enabled certain firms to avoid ta...

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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], 1988.
Series:U.S. Congressional Research.
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Call Number: CRS-1989-ECN-0143
 
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CRS-1989-ECN-0143 Available