PROP REGProposed Regulation (US IRS)
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Under Prop Reg. [section] 1.56(g)-1(c), adjusted current earnings (ACE) include all income items that are not taken into acount in computing preadjustment alternative minimum taxable income (AMTI), but are taken into account in determining earnings and profits (E&P).
The proposed regulations defined "tax book value" simply as "adjusted basis" in Prop Reg. [sec.] 1.861-8(e)(2)(viii)(2).
1.451-3(e)(2), Examples (2) and (6); Prop Reg. Sec.