 | | | | The small business AMT exception. (alternative minimum tax): An article from: The Tax Adviser |  | Author: Stewart S. Karlinsky
Publisher: American Institute of CPA's
Category: Book
Buy New: $5.95
Sales Rank: 4252310
Format: Html
Language: English (Published)
Media: Digital
Pages: 13
ASIN: B00098AIAU
Publication Date: July 1, 1998
Release Date: July 28, 2005
Availability: Available for download now
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Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on July 1, 1998. The length of the article is 3775 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The average annual gross receipts test which small businesses must meet to receive the alternative minimum tax exemption is complex and problematic to administer. Issues may arise involving affiliated corporate groups, determination of lookback period, and what are included as gross receipts. Other issues may arise for previously exempt corporations and where S corporation elections were made.
Citation Details
Title: The small business AMT exception. (alternative minimum tax)
Author: Stewart S. Karlinsky
Publication: The Tax Adviser (Magazine/Journal)
Date: July 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n7 Page: 480(4)
Distributed by Thomson Gale
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