haku: @author Starr, S. P. / yhteensä: 1
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Tekijä: | Starr, S. P. Green, D. C. |
Otsikko: | ACE lite: Congress eases the AMT computation |
Lehti: | Journal of Accountancy
1990 : FEB, VOL. 169:2, p. 34-39 |
Asiasana: | TAX ASSESSMENT EARNINGS LEGISLATION |
Kieli: | eng |
Tiivistelmä: | A review of alternative minimum tax /AMT/ and computation of adjusted current earnings /ACE/. The tax return. A separate set of records. ACE depreciation: the old and the new computed in 4 steps. Modified and accelerated cost recovery system. Other specific adjustments, e.g. intangible drilling costs. Other adjustments. Minimum tax credit. 1990 estimated tax payments. Software advice. Three Exhibits illustrate the study and the main points are summarized. |
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