000			03013nam a22004573i 4500
001			EBC3035139
003			MiAaPQ
005			20240729124226.0
006			m o d |
007			cr cnu||||||||
008			240724s2005 xx o ||||0 eng d
020			_a9781281824837 _q(electronic bk.)
020			_z9781572484603
035			_a(MiAaPQ)EBC3035139
035			_a(Au-PeEL)EBL3035139
035			_a(CaPaEBR)ebr10092052
035			_a(CaONFJC)MIL182483
035			_a(OCoLC)923695281
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aHJ4653.A7 -- P43 2005eb
082	0		_a336.24/2
100	1		_aPeckron, Harold.
245	1	0	_aAlternative Minimum Tax : _bWhat You Need To Know About the 'Other' Tax.
250			_a1st ed.
264		1	_aNaperville : _bSphinx Publishing, an Imprint of Sourcebooks, Inc., _c2005.
264		4	_c©2005.
300			_a1 online resource (210 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
505	0		_aFront 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.
588			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650		0	_aAlternative minimum tax -- United States -- Accounting.
650		0	_aIncome tax -- United States.
650		0	_aTax planning -- United States.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aPeckron, Harold _tAlternative Minimum Tax _dNaperville : Sphinx Publishing, an Imprint of Sourcebooks, Inc.,c2005 _z9781572484603
797	2		_aProQuest (Firm)
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3035139 _zClick to View
999			_c62499 _d62499