AMT

(redirected from Alternative Minimum Tax)
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AMTAssociation for Manufacturing Technology
AMTActive Management Technology (Intel)
AMTAlternative Minimum Tax
AMTAmount
AMTAircraft Maintenance Technology (magazine)
AMTAviation Maintenance Technician
AMTAmtrak
AMTAir Motion Transformer (loudspeaker)
AMTAsset Management Team (various locations)
AMTAdvanced Medical Technologies (various organizations)
AMTAgence Métropolitaine de Transport (Montréal, Québec, Canada transportation agency)
AMTAnderson, Mori & Tomotsune (law firm; Japan)
AMTAcid Mothers Temple (band)
AMTAnnual Mean Temperature
AMTAdvanced Manufacturing Technology
AMTApple Media Tool
AMTAutomated Manual Transmission
AMTAsian Motor Technics
AMTActive Management Technology
AMTAutoinstall Model Table
AMTActive Memory Technology
AMTAccount Management Tool
AMTAutomated Manual Transmission (automotive)
AMTActive Media Technology
AMTAzienda Municipale Trasporti (Italian: Municipal Transport Company; Catania, Italy)
AMTAmerican Trans Air (ICAO Code)
AMTAlpha-Methyltryptamine
AMTAminomethyltransferase
AMTAmerican Medical Technologist
AMTAbbreviated Mental Test (cognitive test)
AMTArt, Music and Theatre (various schools)
AMTAerial Mail Terminal (US DoD)
AMTAircraft Maintenance Training
AMTAlpha-Methyltryptophan (chemical compound)
AMTAir Movement Table (US DoD)
AMTAddress Mapping Table
AMTApplied Manufacturing Technologies, Inc.
AMTAutobiographical Memory Test (behavioral science)
AMTArcadia Machine and Tool (Irwindale, California)
AMTAssociation for Meridian Therapies
AMTAnger Management Therapy
AMTArmy Modernization Training
AMTAvanquest Mobile Technologies (Avanquest Software)
AMTActive Measurement Tool
AMTAssociació de Músics de Tarragona (Spanish)
AMTActive Matrix Technology
AMTACTS Mobile Terminal
AMTApple Media Toolkit
AMTAccelerated Mission Testing (aerospace)
AMTAccessoires Motos Tuning (French motorcycle accessories company)
AMTAlternative Musical Technologies (Nikolaev, Ukraine)
AMTAlpha Migration Tools
AMTAirborne Maintenance Technician
AMTAdvanced Microphone Technology
AMTAbove Mean Terrain
AMTAdvanced Maneuver Transport (aerospace)
AMTAdvisors Management Trust
AMTAssociation Des Myopathes de Tunisie (Tunisian Muscular Dystrophy Association)
AMTAnalog Magnetic Tape
AMTAcquisition Management Team
AMTArt et Métiers Division Transport (French: Arts and Crafts Transportation Division)
AMTAdministration and Maintenance Terminal (ISDN)
AMTAcacia Media Technologies
AMTAssign Medical Transport (Bogota, NJ)
AMTAirsoft Marksmanship Trial
AMTAudio-Magneto-Telluric Method
AMTAcademy Military Trainer
AMTAUTODIN Multimedia Terminal
AMTAir Mail Terminal
AMTAuxiliary Master Tape
AMTAdvanced Manual Techniques (Improvised Explosive Device Disposal)
AMTAtlantic Meridonial Transect
AMTAutomatic Multicast Tunnel
AMTDepartment of Energy, Assistant Manager for Technical Support (sometimes seen as DOE AMT)
AMTAdvanced Multiservice Terminal
AMTAdvanced Membrane Transducer (electronics)
AMTAssociate in Marine Transportation
AMTAutomated MISREP Tool
AMTAmalgamated Military/Technical Improvement Plan
AMTAlarm Management Testing
AMTAlternate Mission Technique
AMTAircraft Metals Technology
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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