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...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
1988.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | 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 taxes. Explains AMT rationale, criticisms, provisions, effects and issues. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |