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1-156 out of 156 article(s)
Title Author Type Date Words
Recent developments for municipal bond investors: Advisers should assess new opportunities and risks for munis. Hammer, Seth; Zhang, Zhen; Russo, Charles J. Sep 1, 2020 2724
TEI Files Supplemental Comments on Proposed BEAT Regulations. Nov 1, 2019 933
TEI Submits Comments to the Treasury and IRS Regarding Proposed BEAT Regulations. May 1, 2019 6092
Moving to the BEAT: Don't look now, but there's a new minimum tax for U.S. corporations. Kaywood, Sam K.; Kelly, Ryan J. Mar 1, 2019 3094
Claiming the R&D credit against payroll tax or AMT. Segraves, Jon; Richardson, Charlie Feb 1, 2019 1233
Tax-Efficient Supply Chain in Shadow of Tax Reform: GILTI, FDII, and BEAT: they're not just acronyms - they require reassessing tax consequences of existing supply chain structures. Spinowitz, Moshe Cover story Mar 1, 2018 3309
TEI Alerts Congress to Unintended Consequences of Retaining Corporate AMT in Tax Reform under H.R. 1, the Tax Cuts and Jobs Act. Mar 1, 2018 789
Long-term contracts and AMT: Some construction contractors may miss making a crucial adjustment. Swilley, Wayne Dec 1, 2017 1480
More R&D tax help: new AMT and payroll tax offsets widen the credit's utility. Ibbotson, Scott; Icenogle, Rebecca May 1, 2017 1203
The AMT and the minimum tax credit: with the Minimum Tax Credit, the Alternative Minimum Tax can result in future tax benefits in certain situations. Pippin, Sonja; Mason, Richard Statistical table Jun 1, 2016 1119
Key business tax changes. Barias, Stephen Brief article Mar 1, 2016 159
Qualifying as a small business corporation for AMT purposes. Ellentuck, Albert B. May 1, 2014 2010
ATNOLs and charitable contribution carryovers: which takes precedence? Kondraschow, Jeff; Wang, Chan-Yu; Powers, Kevin Sep 1, 2013 1497
ATRA allows taxpayers to continue to accelerate certain AMT credits. Nunez, Jose Jul 1, 2013 1234
Tax provisions in the Fiscal Cliff Act. Bonner, Paul; Nevius, Alistair M. Mar 1, 2013 1593
Tax season: cued up and ready? Time to review key provisions for 2012 returns. Bonner, Paul Jan 1, 2013 2328
Intangible drilling cost preference exception not available when AMTI is negative. Baer, Noah S. Jan 1, 2013 407
The research credit and deduction for passthrough entities. Anderson, Kevin D. May 1, 2012 1495
Sec. 168(k)(4) - credit in lieu of bonus depreciation. Brosseau, Alex Mar 1, 2011 1690
2010 Small Business Jobs Act: good for big business: law expands general business credits, section 179 expensing, bonus depreciation. Sayuk, Douglas M.; Fricke, Matthew H.; Dugger, Shamen R. Dec 1, 2010 2463
Recessions and the social safety net: the alternative minimum tax as a countercyclical fiscal stabilizer. Galle, Brian; Klick, Jonathan Dec 1, 2010 26534
The AMT's silver lining: the Alternative Minimum Tax can serve as an automatic stabilizer. Galle, Brian; Klick, Jonathan Sep 22, 2010 4647
Extended NOL carrybacks and the AMT. O'Connell, Frank J., Jr. Sep 1, 2010 1792
Deferral and spreading of Roth conversion income not always best. Raabe, William A.; Everett, John O.; Hennig, Cherie J. Jul 1, 2010 798
Will the estate tax become the next AMT? Barry, Joanne S. Column Apr 1, 2010 827
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
AMT consequences of an ownership change. Weck, L. Casey; Mittman, Matthew J. Sep 1, 2009 2068
Depreciation options for avoiding corporate AMT adjustments and preferences. Ellentuck, Albert B. May 1, 2009 1181
Climate change? Report: N.H. business-tax structure fair to middling. Kibbe, Cindy Brief article Apr 24, 2009 248
Stimulus Act eases taxes for individuals, small businesses. Nevius, Alistair M.; Bonner, Paul Apr 1, 2009 1869
Numerous tax provisions in Stimulus Act. Nevius, Alistair M. Apr 1, 2009 1478
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
Comparing state taxes when making business decisions. Wunder, Haroldene F. Table Mar 1, 2008 4912
Federal fairness to state taxpayers: irrationality, unfunded mandates, and the "salt" deduction. Galle, Brian Mar 1, 2008 27347
TEI recommends removal of economic substance provisions from AMT Relief Act. Jan 1, 2008 938
Update for 2007 federal income tax returns. Dec 1, 2007 3276
Hiring incentives target veterans, rural counties. Nevius, Alistair M. Nov 1, 2007 540
Industry dodges tax bullet in Rangel's proposed legislation: main focus of bill is to reform the alternative minimum tax. Postal, Arthur D. Oct 29, 2007 489
New law provides AMT relief. Giordano, Diane Jun 1, 2007 745
La causa incorrecta. Peters, Charles Apr 1, 2007 388
Muddy Waters: the AMT and the U.S. tax code. Grumet, Louis Column Mar 1, 2007 986
Legislation to eliminate alternative minimum tax unveiled. Brief article Mar 1, 2007 142
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
The budget for fiscal year 2007. Winters, Philip D. May 1, 2006 8345
AMT for individuals: some planning for individual taxpayers. Fiore, Nick Apr 1, 2006 597
Navigating the AMT system. Leach, Amy Apr 1, 2006 1273
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
Avoiding year-end tax traps: making the right moves before December 31 can shave thousands off your bill to Uncle Sam. Washington, Laura Dec 1, 2003 2691
Income from ISO exercise includible in AMTI on transfer of purchased shares. O'Driscoll, David Dec 1, 2003 1234
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
Taxpayer precluded from itemizing deductions for AMT. Quinn, Tina Aug 1, 2003 761
Implicit taxes: evidence from taxable, AMT, and tax-exempt state and local government bond yields. Atwood, T.J. Mar 22, 2003 13249
Avoiding the AMT depreciation adjustment. Ellentuck, Albert B. Jan 1, 2003 787
Job Creation and Worker Assistance Act of 2002. Karlinsky, Stewart S. Apr 1, 2002 679
AMT tax trap avoidance. Ellentuck, Albert B. Mar 1, 2002 1901
If at first you don't succeed ... (Devil In The Details). Brief Article Jan 1, 2002 236
Pitt's First Pronouncement. Barlas, Stephen Brief Article Jan 1, 2002 445
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
Sunset Provision Complicates Taxpayers' Planning. Brief Article Sep 1, 2001 175
ISOs and the AMT. Rosenzweig, Cindie S. Apr 1, 2001 4540
Taxpayer who uses standard deduction may not use itemized deductions in computing AMT. Fiore, Nicholas J. Mar 1, 2001 393
Stealth taxes. Wells, Gary R. Mar 1, 2001 2720
Penalty reduction overpaid AMT? Tax deposit rules 2001: inflation adjustments. Laffie, Lesli S. Statistical Data Included Feb 1, 2001 645
Measuring a taxpayer's vulnerability to the AMT. Godfrey, Howard Feb 1, 2001 3827
Alternative Minimum Tax Market Segment Specialization Program. Smith, Darlene Pulliam Dec 1, 2000 1163
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
CREATING AND MAXIMIZING THE AMT CREDIT. Battaglia, John; Levine, Alan Brief Article Sep 1, 2000 796
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
The AMT trap. Kern, Beth B. Oct 1, 1999 3444
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
IRS delays further audit on farmers for issues related to the treatment of deferred crop payments. Jacobs, Jennifer Brief Article Apr 1, 1997 358
Planning for the AMT. Ellentuck, Albert B. Mar 1, 1997 441
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
Annualizing AMT in the first short year. Marchbein, Joe B. Brief Article Aug 1, 1996 304
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
Corporate AMT burden borne by small number of large corporations. Wagenbrenner, Anne Brief Article Jun 1, 1995 147
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
How not to irk the IRS: avoiding these six red flags can keep you off the audit hit list. Carey, Patrica Interview Jan 1, 1994 1294
Problems created by the Alternative Minimum Tax. Chumley, Delbert W., Jr.; Smolinski, Harold C. Dec 1, 1993 1757
Dividends and the ACE adjustment: how to maximize the after-tax return on intercompany investments. Gramlich, Jeffrey D. Nov 1, 1993 4878
Retroactive AMT break may be available to individuals and corporations. Haskell, Arnold Brief Article Oct 1, 1993 369
AMT imposed on life insurance proceeds in a buy-sell agreement. Markhoff, Harris Sep 1, 1993 504
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
Structuring an installment sale of depreciable property to mitigate the corporate AMT. Gaffney, Dennis J. Jan 1, 1993 2537
Parallel AMT calculations for investments in S corporations. Pratt, James W. Oct 1, 1992 934
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
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
Winning the deductibility on game points. Bird, Bruce M.; Platau, Steven M.; Appleton, Carol Feb 1, 1992 5793
Tax court limits availability of AMT tax benefit rule. Goldberg, Michael J. Feb 1, 1992 584
Regular tax and AMT NOLs subject to single carryback waiver election. Fiore, Nicholas J. Feb 1, 1992 1407
Multiple AMT asset bases; significant planning opportunities may result from a variety of basis computations. Gaffney, Dennis J. Jan 1, 1992 3689
Excess percentage depletion AMT - what does property mean? Dutt, Wayne E. Jan 1, 1992 433
Research credit AMT carryovers and carrybacks. Conley, James B. Jan 1, 1992 340
Early planning trims 1991 taxes. Komlyn, Anthony M. Jul 1, 1991 1112
The ACE depreciation adjustment - coping with "simplification." (adjusted current earnings) Laverty, Brian L.; Gaffney, Dennis J. Jun 1, 1991 4096
Restructuring the troubled company: the tax on profligacy. Willens, Robert Mar 1, 1991 3769
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
Alternative minimum tax and foreign corporations. Yaros, Neal; Peller, Michael S. Aug 1, 1989 1413

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