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Tax Planning for the Alternative Minimum Tax

Provides incisive analysis and a clear explanation of thecomplex alternative minimum tax rules.

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ISBN: 9780820516943
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ISBN: 9781579118334
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Provides incisive analysis and a clear explanation of the complex alternative minimum tax (AMT) rules. Thoroughly details when taxpayers are subject to the AMT, how the AMT is calculated for individuals and corporations, what items give rise to AMT adjustments and preferences, how to calculate and apply the various AMT tax credits, how the AMT interacts with other Internal Revenue Code provisions and how to plan to minimize the impact of the AMT.

Coverage includes:

  •   The ACE and book income adjustments
  •   AMT depreciation rules
  •   AMT treatment of net operating losses
  •   The minimum tax credit
  •   AMT treatment of passive activity losses
  •   Trust and estate issues

    Incorporated throughout the work are more than 200 computational examples, as well as planning suggestions, worksheets and practical guidance.

    First published in 1989.

    1 Volume; Looseleaf; updated twice per year.

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    Table of Contents

    Chapter 1 The Alternative Minimum Tax System

    Chapter 2 Depreciation

    Chapter 3 Net Operating Losses

    Chapter 4 Other Adjustments

    Chapter 5 Itemized Deduction Adjustment

    Chapter 6 Circulation Expenses, Research and Experimental Expenses, and Incentive Stock Options

    Chapter 7 Book Income Adjustment

    Chapter 7A Adjusted Current Earnings Adjustment

    Chapter 8 Natural Resource Tax Preferences

    Chapter 9 Other Preferences

    Chapter 10 Passive Activity Losses and Tax Shelter Farm Losses

    Chapter 11 The Minimum Tax Credit

    Chapter 12 Trust and Estate Issues