2 options
Corporate Minimum Tax and Adjusted Current Earnings (ACE).
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Corporations--Taxation.
- Corporations.
- Income tax.
- Physical Description:
- 1 online resource (13 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 1989.
- System Details:
- System requirements: PDF reader software.
- text file
- Summary:
- Provides background on the basic structure of the alternative minimum tax, the corporate book-income adjustment, the adjusted current earnings (ACE) provisions established by the Tax Reform Act, the impact of ACE on minimum tax liabilities, criticisms of ACE, and proposals to change ACE.
- 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 and Adjusted Current Earnings (ACE)
- Access Restriction:
- Restricted for use by site license.
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