Laws, regulations and rules subtopic
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Articles
1-90 out of 90 article(s)
| Title |
Author |
Type |
Date |
Words |
| A limited-time opportunity for small business stock. |
Prieto, Tom |
|
Dec 1, 2009 |
797 |
| Electing to accelerate AMT and research credits in lieu of bonus depreciation. |
Chang, Anne |
|
Nov 1, 2009 |
1350 |
| Breaking New Ground With Hastings Bass. |
|
|
Sep 7, 2009 |
1236 |
| AMT consequences of an ownership change. |
Weck, L. Casey; Mittman, Matthew J. |
|
Sep 1, 2009 |
2068 |
| Climate change? Report: N.H. business-tax structure fair to middling. |
Kibbe, Cindy |
Brief article |
Apr 24, 2009 |
248 |
| Numerous tax provisions in Stimulus Act. |
Nevius, Alistair M. |
|
Apr 1, 2009 |
1478 |
| Stimulus Act eases taxes for individuals, small businesses. |
Nevius, Alistair M.; Bonner, Paul |
|
Apr 1, 2009 |
1869 |
| Sec. 168(k)(4) credit in lieu of bonus depreciation. |
Arkin, Steven |
|
Mar 1, 2009 |
2038 |
| IRS issues guidance on electing out of 50% additional first-year depreciation. |
Donovan, Jack; Rohrs, Jane |
|
Jan 1, 2009 |
1635 |
| Effects of Emergency Economic Stabilization Act provisions on individuals. |
Cohen, Gary N.; Richardson, Todd A. |
|
Jan 1, 2009 |
2111 |
| Economic Stabilization Act extends expired provisions and repeals MLTN standard. |
Nevius, Alistair M. |
|
Dec 1, 2008 |
1705 |
| Housing Act contains tax provisions. |
Nevius, Alistair M. |
|
Oct 1, 2008 |
1476 |
| A blueprint for tax reform and health reform. |
Burman, Leonard E. |
|
Sep 22, 2008 |
12596 |
| Alternative motor vehicles and the AMT. |
Bruette, Leo |
|
May 1, 2008 |
581 |
| The ongoing Sec. 67(e) controversy and the new preparer penalties. |
Janes, Craig L. |
|
Mar 1, 2008 |
3726 |
| Congressional update on AMT, research credit, SOX. |
Sherman, Brad |
Column |
Feb 18, 2008 |
773 |
| TEI recommends removal of economic substance provisions from AMT Relief Act. |
|
|
Jan 1, 2008 |
938 |
| Hiring incentives target veterans, rural counties. |
Nevius, Alistair M. |
|
Nov 1, 2007 |
540 |
| A Refundable Credit To Offset The "Secret Tax" May Be Available To You. |
Hannigan, Vincent |
|
Sep 18, 2007 |
1819 |
| New law provides AMT relief. |
Giordano, Diane |
|
Jun 1, 2007 |
745 |
| La causa incorrecta. |
Peters, Charles |
|
Apr 1, 2007 |
388 |
| Can capital losses be carried back for the AMT? |
Reichert, Charles J. |
|
Sep 1, 2006 |
664 |
| ISOs and AMT: improving the odds when gambling with the IRS. |
Takacs, Natalie Bell |
|
Aug 1, 2006 |
2635 |
| TIPRA covers some issues, neglects others. |
Constantine, Anthony |
|
Aug 1, 2006 |
1224 |
| Capital loss limits apply to AMTI. |
Merlo, Robert J. |
|
Jul 1, 2006 |
716 |
| Co-op real estate taxes not deductible for AMT. |
Mannino, Laura Lee |
|
Jul 1, 2006 |
811 |
| AMT for individuals: some planning for individual taxpayers. |
Fiore, Nick |
|
Apr 1, 2006 |
597 |
| Cooperative unit owner denied AMT property tax deduction. |
O'Driscoll, David |
|
Feb 1, 2006 |
597 |
| How the AMT affects long-term capital gain rates: tax advisers and their clients should be aware of the interaction between the capital gain tax rates and the alternative minimum tax (AMT) when planning for the realization of long-term capital gains (LTCGs). This article examines how the AMT affects the 15% LTCG rate. |
Mills, John R. |
|
Sep 1, 2005 |
3101 |
| Stock options and AMT: tax court says "no hardship". |
Weatherwax, Roy C. |
|
Aug 1, 2005 |
1061 |
| To praise the AMT or to bury it. |
Goldberg, Daniel S. |
|
Mar 22, 2005 |
11670 |
| Is it still the alternative minimum tax? |
Schwarz, Mel |
|
Feb 1, 2005 |
1427 |
| Jobs credit reduces AMT wage deduction. |
O'Driscoll, David |
|
Nov 1, 2004 |
696 |
| Tax planning after AMT reform. |
O'Neil, Cherie J. |
|
Apr 1, 2004 |
4768 |
| New alternative minimum tax trap. |
Schnee, Edward J. |
|
Jan 1, 2004 |
705 |
| Unexpected results: AMT and more. |
Stevenson, William |
|
Dec 1, 2003 |
1179 |
| Worth repeating: small corporations are exempt from AMT. |
Brodnax, Frank E. |
|
Oct 1, 2003 |
795 |
| Post-JGTRRA AMT planning. |
Beck, Allen M. |
|
Oct 1, 2003 |
565 |
| Job Creation and Worker Assistance Act of 2002. |
Karlinsky, Stewart S. |
|
Apr 1, 2002 |
679 |
| Sec. 83(b) election can be made for AMT purposes on ISO exercise. |
Kautter, David J. |
|
Jan 1, 2002 |
354 |
| It's Time to Repeal Corporate AMT. (Washington Insights). |
Hinchman, Grace |
Brief Article |
Dec 1, 2001 |
647 |
| Planning for an AMTNOL when ISO exercise price exceeds current market value. |
Moore, Philip E. |
|
Oct 1, 2001 |
805 |
| ISOs and the AMT. |
Rosenzweig, Cindie S. |
|
Apr 1, 2001 |
4540 |
| Penalty reduction overpaid AMT? Tax deposit rules 2001: inflation adjustments. |
Laffie, Lesli S. |
Statistical Data Included |
Feb 1, 2001 |
645 |
| Alternative Lifestyles. |
Taylor, Jeff A. |
Brief Article |
Dec 1, 2000 |
37 |
| S Corporations and the AMT credit. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2000 |
1548 |
| POST TAX-SEASON AND MID-YEAR PLANNING. |
|
Brief Article |
Sep 1, 2000 |
1036 |
| ISOs and AMT traps. |
Bakale, Anthony |
|
Aug 1, 2000 |
3073 |
| Weighing your options: tax planning for incentive stock options. |
Rogers, Allison |
|
May 1, 2000 |
4581 |
| AMT limit on personal credits. |
Fletcher, Eric S. |
|
May 1, 1999 |
614 |
| Middle-class family falls victim to AMT. |
Lynch, Michael |
|
Nov 1, 1998 |
539 |
| Mares touts tax simplification. |
|
|
Oct 1, 1998 |
317 |
| The small business AMT exception. |
Karlinsky, Stewart S. |
|
Jul 1, 1998 |
3620 |
| Targeted jobs credit reduces AMT wage deduction. |
Lasch, Eric S. |
Brief Article |
May 1, 1998 |
408 |
| Congress looks for ways to fix the AMT. |
|
Brief Article |
Apr 1, 1998 |
309 |
| Real estate taxes and co-op owners. |
Nissenbaum, Martin |
Brief Article |
Dec 1, 1997 |
339 |
| Simplification proposal could ease complexities of AMT for some businesses. |
Lyon, Andrew B. |
|
Jul 1, 1997 |
948 |
| Reducing corporate AMT on an employee's stock option exercise. |
Dudzinsky, Robert J. |
|
May 1, 1997 |
547 |
| Potential loss of contribution carryforwards in AMT. |
Berger, Harvey J. |
|
Feb 1, 1997 |
478 |
| Potential tax savings opportunity created by invalidation of AMT book income adjustment regulations. |
Coplan, Robert |
|
Jan 1, 1997 |
529 |
| Tax-exempt interest for financial institutions. |
Tribbett, Debra L. |
|
Sep 1, 1996 |
1180 |
| Avoiding parent-subsidiary controlled group status. |
Ellentuck, Albert B. |
|
Sep 1, 1996 |
1286 |
| Potential loss of contribution carryforwards in AMT. |
Berger, Harvey J. |
|
Feb 1, 1996 |
456 |
| Repeal of AMT depreciation. |
|
|
Nov 1, 1995 |
857 |
| Senate bill would allow AMT investment expenses deduction. |
|
Brief Article |
Oct 1, 1995 |
274 |
| The phantom income provision under sec. 55(d)(3). |
Rose, Stanley H., III |
|
Jul 1, 1995 |
866 |
| Avoiding penalties for failure to pay AMT: computation's complexity may abate penalties for individuals. |
Rook, Lance W. |
|
Jun 1, 1995 |
3921 |
| AMT credits allocated in a consolidated group. |
Yelvington, Brenda |
|
Aug 1, 1994 |
1613 |
| The alternative minimum tax. |
Slivinsky, Barry |
|
Jun 1, 1994 |
4900 |
| AMT inventory adjustments on change from LIFO to FIFO. |
Josephs, Stuart R. |
|
May 1, 1994 |
431 |
| Practitioners must deal with new AMT complexities: AICPA comments prompt issuance of Notice 94-28 and proposed regulations. |
Horn, Anita L. |
|
May 1, 1994 |
1395 |
| Ontario Government's response to TEI's comments on 1993 budget proposals. |
|
|
May 1, 1994 |
1163 |
| The Energy Policy Act of 1992 changes the effect of the AMT on most oil and gas producers. |
Rook, Lance W. |
|
Aug 1, 1993 |
3354 |
| Welcome AMT reform for independent producers. |
Lewis, Tara W. |
|
Jul 1, 1993 |
935 |
| LIFO adjustments under ACE. |
Keefe, Patrick T. |
|
Jul 1, 1993 |
590 |
| Supreme Court defines "property" for excess percentage depletion AMT. |
Rankin, Jeffrey W. |
Brief Article |
May 1, 1993 |
264 |
| Opportunity to minimize the effect of the corporate AMT. |
Foglis, Thomas A. |
|
Mar 1, 1993 |
963 |
| Municipal bond interest - not exempt. |
Layne, Scott M. |
|
Feb 1, 1993 |
969 |
| Leasing equipment to avoid AMT. |
Mezzo, Louis J. |
|
Feb 1, 1993 |
654 |
| Potential AMT trap for owners of yachts. |
Bernheim, Irving B. |
Brief Article |
Feb 1, 1993 |
443 |
| Sec. 277 and AMT. |
Stump, Mitchell L. |
Brief Article |
Sep 1, 1992 |
501 |
| State and local refunds and the AMT. |
Baptiste, Philip J. |
|
Aug 1, 1992 |
496 |
| Application of Sec. 1341 in the AMT context. |
Walters, Joel |
|
Jul 1, 1992 |
1042 |
| No new tax cuts: George Bush is finally fighting for a capital-gains cut, right? Read the fine print. |
Kudlow, Lawrence A. |
|
Mar 2, 1992 |
1498 |
| Can you minimize an exporter's tax by timing FSC dividends? |
Reynolds, Bruce W. |
|
Mar 1, 1992 |
803 |
| Sec. 58(c)(1) creates potential future AMT from PAL carryforwards. |
Beverly, Marilue |
|
Mar 1, 1992 |
938 |
| Research credit AMT carryovers and carrybacks. |
Conley, James B. |
|
Jan 1, 1992 |
340 |
| Proposed adjusted current earnings regulations. |
Rossi, Raymond G. |
|
Nov 1, 1990 |
2246 |
| ACE lite: Congress eases the AMT computation. It's still a wicked brew! |
Green, David C. |
|
Feb 1, 1990 |
1915 |
| Corporate alternative minimum tax: ACE simplified and MTC liberalized. |
Green, David C. |
|
Jan 1, 1990 |
3400 |
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