Corporate Alternative Minimum Tax Economic Implications of the Taxpayer Relief Act of 1997

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Business.

Income tax.

Projection.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1997

Summary:

Reviews the structure of the corporate alternative minimum tax (AMT) and its economic effects, the revenues raised, and its burdensomeness to corporate investment in general and to particular industries. Describes the revisions made to the AMT by the Taxpayer Relief Act of 1997, including the exemption of small corporations and the liberalization of the recovery periods for AMT depreciation

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 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 Alternative Minimum Tax: Economic Implications of the Taxpayer Relief Act of 1997

Publisher Number:

CRS-1997-ECN-0067

Access Restriction:

Restricted for use by site license