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AMTAdvanced Management Technologies Ltd (Danville, CA)
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References in periodicals archive ?
Unlike the net operating loss carry-forward and the capital loss carry-forward, the alternative minimum tax credit does not have to be multiplied by the effective tax rate.
The following discussion applies only to those corporations that do not qualify as a "small corporation" and therefore are subject to the alternative minimum tax.
We also have to consider the treatment of net operating losses, unused alternative minimum tax credits, and deductions for state and local taxes and payroll taxes on non-pension fringe benefits.
Organized into three basic units--Computation of the AMT, Special Rules, and Tax Planning--this reference gives detailed analysis of the alternative minimum tax and its implications for today's taxpayers.
Another trillion-dollar problem is the alternative minimum tax. Because of a glitch written into the law 20 years ago, by 2015 more than 50 million Americans will be covered by the alternative system, which was supposed to be for millionaires only.
The additional income may not be offset by the deduction because of the complexity of the tax law (primarily, the alternative minimum tax and the limits on deductions).
Taxpayers pay an additional tax when their alternative minimum tax (AMT) liability exceeds their regular tax liability In some cases, regular tax deductions and exclusions of income are not allowed for the AMT.
On the positive side, the Panel recommended eliminating the individual alternative minimum tax (AMT), which it calls "the most vivid example of the wasteful complexity that has been built into our tax system to limit the availability of some tax benefits." Eliminating the AMT, the Panel concluded, would free millions of middle-class taxpayers from filing the forms and making the numerous calculations required to determine their AMT liability.
However, he noted the panel is in agreement on the need to scrap the Alternative Minimum Tax, and its charge to provide revenue neutrality creates a need for offsets.
1186, The Alternative Minimum Tax Repeal Act of 2005, sponsored by Rep.
Topics on the 2005 agenda include like-kind exchanges; estate and trust planning; identity theft; retirement plans for small businesses; alternative minimum tax; and recent tax law changes.
() Elimination of 90 percent limitation on the use of foreign tax credits and use of NOLs against alternative minimum tax and expansion of exemption amounts.
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