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Alternative Minimum Tax - AMT

См. также в других словарях:

  • minimum tax — See alternative minimum tax …   Black's law dictionary

  • minimum tax — See alternative minimum tax …   Black's law dictionary

  • tentative minimum tax — ten·ta·tive minimum tax / ten tə tiv / n: a tax that to the extent it exceeds regular tax liability is the alternative minimum tax liability and that is determined by adjusting taxable income by adding tax preference items under Internal Revenue… …   Law dictionary

  • Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 — Effective (Various dates for different provisions) Citations Public Law Public Law 111 312 Stat …   Wikipedia

  • Tax reform — is the process of changing the way taxes are collected or managed by the government.Tax reformers have different goals. Some seek to reduce the level of taxation of all people by the government. Some seek to make the tax system more/less… …   Wikipedia

  • Tax forms in the United States — are used by taxpayers and tax exempt organizations to report financial information to the Internal Revenue Service (IRS). They are used to report income and calculate taxes owed to the government of the United States. TOC Federal tax forms 990… …   Wikipedia

  • tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

  • Tax ladder — is a term sometimes used to refer to the formula for calculating a taxpayer s tax liability in a given year for United States federal personal income tax purposes. The term ladder is used because as your taxable income increases, you climb the… …   Wikipedia

  • tax preference item — n: an item (as an amount of depreciation) favorable to a taxpayer in the ordinary computation of tax liability that is taxed in the computation of alternative minimum tax Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • tax-preference items — n. Those articles that, even though taken as deductions or credits on one s tax return, must nonetheless be considered when computing the taxpayer s alternative minimum tax. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

  • tax preference items — Certain items which must be considered in calculating a taxpayer s alternative minimum Such items are deducted in arriving at taxable income for regular tax purposes, and added back in arriving at taxable income for alternative minimum tax… …   Black's law dictionary

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