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minimum tax

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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

  • minimum tax — mi·ni·mum tax loc.s.f.inv. ES ingl. {{wmetafile0}} livello minimo di imposta, generalmente diretta, che determinati contribuenti, individuati sulla presunzione di un reddito minimo certamente realizzato, sono obbligati a versare all erario… …   Dizionario italiano

  • Alternative Minimum Tax — (AMT) is part of the Federal income tax system of the United States. There is an AMT for those who owe personal income tax, and another for corporations owing corporate income tax. Only the AMT for those owing personal income tax is described… …   Wikipedia

  • alternative minimum tax — n: a federal tax that prevents a person or entity (as a corporation) with taxable income from avoiding tax liability and that imposes tax liability in the amount of the excess of the tentative minimum tax over regular tax liability see also tax… …   Law dictionary

  • Alternative Minimum Tax - AMT — A tax calculation that adds certain tax preference items back into adjusted gross income. Alternative minimum tax (AMT) uses a separate set of rules to calculate taxable income after allowed deductions. Preferential deductions are added back, and …   Investment 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

  • alternative minimum tax — ( AMT) A federal income tax applied to individuals and corporations that take advantage of tax benefits in amounts that are large relative to their incomes. Investors subject to AMT lose the benefits of the tax exemption for interest paid on… …   Financial and business terms

  • Form 6251: Alternative Minimum Tax - Individuals — A tax form distributed by the Internal Revenue Service (IRS) and used to determine the amount of alternative minimum tax (AMT) that a tax payer may owe. Some taxpayers with higher incomes can claim certain deductions that allow them to reduce… …   Investment dictionary

  • alternative minimum tax — (AMT) The tax imposed on individuals, estates, trusts, and, for tax years beginning after 1986, corporations. The tax is designed to ensure that all taxpayers pay at least a minimum amount of taxes. The AMT rate is a fixed percentage of… …   Black's law dictionary

  • alternative minimum tax — (AMT) The tax imposed on individuals, estates, trusts, and, for tax years beginning after 1986, corporations. The tax is designed to ensure that all taxpayers pay at least a minimum amount of taxes. The AMT rate is a fixed percentage of… …   Black's law dictionary

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