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ATIArray Technology Inc. (manufacturer of hardware/software products)
ATIAdvanced Technology Institute
ATIAdvanced Training Institute (International homeschool group)
ATIAir Techniques, Inc. (air emission control industry; Marietta, GA)
ATIAcronis True Image (disk imaging software)
ATIAllegheny Technologies Incorproated (various locations)
ATIAccess to Information
ATIAgricultural Training Institute (Philippines)
ATIAmerican Technologies, Inc. (California)
ATIAgricultural Technical Institute (Ohio State University)
ATIAuto-Tech Interiors
ATIAdvanced Training Institute (India)
ATIAccess Terminal Identifier
ATIArray Technology Industry
ATIActive Transfer Initiate
ATIAllied Telesyn International
ATIAllegiance Telecom, Inc. (Dallas, TX)
ATIAssistance Technique d'Ingénieur (French: Technical Support Engineer)
ATIAlternatives to Incarceration
ATIAlexander Technique International (various locations)
ATIAviation Training Institute
ATIApplied Technology Institute
ATIApparent Thermal Inertia (remote sensing)
ATIAccessible Technologies Inc. (supercharger manufacturer)
ATIAll Taxes Included (sales)
ATIAir Transport Industry
ATIAnti-Trust Immunity (air travel)
ATIAmerican TeleCare, Inc. (Eden Prairie, MN)
ATIAppropriate Technology International (Washington, DC)
ATIAptitude-Treatment Interaction (behavioral science)
ATIAmplifier Technologies Inc.
ATIAbove the Influence (government anti-drug campaign)
ATIAnti-Tobacco Industry
ATIAbove-Threshold Ionization
ATIAmylase-Trypsin Inhibitor
ATIArt and Theatre Institute (Czech Republic)
ATIAdjusted Taxable Income
ATIAmblyopia Treatment Index (parental questionnaire; optometry)
ATIAlong-Track Interferometry
ATIAccelerated Technology, Inc
ATIArtist Teacher Institute (New Jersey)
ATIAmerican Trades Institute
ATIAdvanced Technologies Incorporated
ATIAny Time Interrogation
ATIAverage Total Inspection
ATIAmerican Tasting Institute
ATIAdvanced Telecommunications Institute
ATIAlternativa de Transporte Integrado (Integrated Alternative Transportation, San Juan)
ATIAutomatic Transaction Initiation
ATIAudio-Tactile Interface (US Election Assistance Commission)
ATIAssociate Member of the Tax Institute (Australia)
ATIAventura Trust Investments (Florida)
ATIAutomatic Test Inhibit
ATIAssociate of the Textile Institute
ATIArtillery Target Intelligence
ATIAir Transport Indicator
ATIAutomated Technical Information
ATIAmerican Transtech Inc. (carrier for AT&T T1 circuits)
ATIAssociated Technologies, Inc.
ATIAnaesthetists in Training in Ireland
ATIAny Three Initials (band)
ATIAssociacion de Tecnicos de Informatica (Spain)
ATIAmerican Training International (California)
ATIActivist's Times Incorporated
ATIAir Technical Index
ATIAutomatic Track Initiation
ATIAlbuquerque Technology Incubator
ATIApproved Training Institution
ATIAir Toxics Index
ATIAutomation of Technical Information
ATIAnjuman Talaba Islam (aka Anjuman Talaba-e-Islam; Sunni group; Pakistan)
ATIAquamira Technologies, Inc.
ATIAndromeda Training, Inc.
ATIAmerican Trainco, Inc (Centennial, CO)
ATIAutomated Tactical Intelligence
ATIAudioTechnologies Inc
ATIAirborne Tracker-Illuminator
ATIAware Technology International (UK)
ATIApplication Template Interface
ATIAlternative Technologies International (Muncy, PA)
ATIArithmétique et Théorie de l'Information (French: Arithmetic and Information Theory)
ATIArizona Toxics Information Inc. (Bisbee, AZ)
ATIAtmospheric Technologies Inc. (Calgary, AB, Canada)
ATIAchievement Through Innovation (ATI Systems)
ATIAgence du Traitement de l'Information
ATIAvailable Taxable Income (student financial aid)
ATIAccurate Technologies Incorporated (Wixom, MI)
ATIAutomotive Training Institutes
ATIAmbient Temperature Illuminator (military device; US DoD)
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References in periodicals archive ?
Effective for taxable years beginning after December 31, 2017, the Act amended section 163(j) to generally limit a taxpayer's annual deduction for business interest expense to 30 percent of the taxpayer's adjusted taxable income for the taxable year.
Adjusted taxable income means taxable income, disregarding: (40)
Further, interest expense is limited to 30% of adjusted taxable income, and deductions are disallowed for transactions involving related parties and hybrid instruments or transactions, the firm added.
* Overall, most high-income taxpayers were subject to tax on a large share of their income (68.7 percent of high expanded-income taxpayers had adjusted taxable income equal to 80 percent or more of expanded income; and 96.9 percent had adjusted taxable income equal to 50 percent or more of expanded income).
Prior to the thirty percent limitation, the deducting entity must adjust its taxable income to arrive at its adjusted taxable income (ATI).
According to the TCJA, beginning in years after December 31, 2017, businesses will only be able to deduct business interest expense up to 30% of its adjusted taxable income plus its business interest income.
To more clearly reflect cash flow, certain adjustments determine adjusted taxable income. The following items are added back into taxable income to determine adjusted taxable income: net interest expense; net operating loss (NOL) deductions; the domestic production activities deduction; depreciation; amortization; depletion; carryover of excess charitable deductions; increases in accounts payable included in income; decreases in accounts receivable included in income; tax-exempt interest; dividends-received deductions; increases in last-in, first-out (LIFO) recapture amounts for the tax year; and capital loss carryforwards or carryback deductions.
(Some 64.0 percent of high expanded-income taxpayers had adjusted taxable income equal to 80 percent or more of expanded income; and 95.6 percent had adjusted taxable income equal to 50 percent or more of expanded income.)
subsidiaries' debt-to-equity ratio and adjusted taxable income. Under the new provision, the deductibility of interest expense for all U.S.