2 options
Corporate Minimum Tax : Rationale, Effects, and Issues.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Corporations--Taxation.
- Corporations.
- Tax incentives.
- Physical Description:
- 1 online resource (14 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1988.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Discusses the Alternative Minimum Tax (AMT) on corporations, the which was intended to substantially eliminate cases where profitable firms paid no taxes, and was established by the Tax Reform Act of 1986, which additionally curtailed or eliminated tax benefits that enabled certain firms to avoid taxes. Explains AMT rationale, criticisms, provisions, effects and issues.
- Notes:
- CRS Report.
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Corporate Minimum Tax
- Access Restriction:
- Restricted for use by site license.
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