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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1989

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Corporate Minimum Tax and Adjusted Current Earnings (ACE)

Publisher Number:

CRS-1989-ECN-0117

Access Restriction:

Restricted for use by site license