Peckron, Harold.

Alternative Minimum Tax : What You Need To Know About the 'Other' Tax. - 1st ed. - 1 online resource (210 pages)

Front Cover -- Title Page -- Copyright Page -- Contents -- Preface -- Introduction -- Chapter 1: Basics of the AMT -- Filing Form 6251, the Alternative Minimum Tax-Individuals -- AMT Roadmap -- AMT Exemptions -- AMT Rates -- Capital Gains -- Chapter 2: Common AMT Adjustments -- Incentive Stock Options -- Limitation on Deductions -- Chapter 3: Unlikely AMT Adjustments -- Alcohol Fuel Credit -- Basis Adjustment -- Circulation Costs -- Depreciation -- Installment Sales -- Long-Term Contracts -- Mining Costs -- Net Operating Loss -- Passive Activity Losses -- Pollution Control Facilities -- Tax Shelter Farm Activity -- Chapter 4: Tax Preference Items -- Accelerated Depreciation (pre-1987) -- Depletion -- Intangible Drilling Costs -- Small Business Stock Exclusion -- Tax-Exempt Interest -- Chapter 5: Importance of the AMT Credits -- Nonrefundable Personal Credits -- Foreign Tax Credit -- Minimum Tax Credit -- Chapter 6: AMT Planning -- Tax Planning -- AMT Planning Specifics -- Specific AMT Planning Tips -- Comprehensive AMT Problems -- Final Thoughts -- Glossary -- Appendix A: Alternative Minimum Tax-Instructions and Form -- Appendix B: AMT Audits -- Index -- About the Author.

9781281824837


Alternative minimum tax -- United States -- Accounting.
Income tax -- United States.
Tax planning -- United States.


Electronic books.

HJ4653.A7 -- P43 2005eb

336.24/2