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REDUCTION IN CORPORATE TAX RATES Under prior law , corporate taxable income was subject to tax under a five - step graduated tax rate structure . The top corporate tax rate was 46 percent on taxable income over $ 100,000 .
REDUCTION IN CORPORATE TAX RATES Under prior law , corporate taxable income was subject to tax under a five - step graduated tax rate structure . The top corporate tax rate was 46 percent on taxable income over $ 100,000 .
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percent of the regular corporate income tax ; or ( 2 ) the excess of the regular corporate income tax over the tentative minimum tax . ( To the extent that the general business credit is attributable to the investment tax credit ...
percent of the regular corporate income tax ; or ( 2 ) the excess of the regular corporate income tax over the tentative minimum tax . ( To the extent that the general business credit is attributable to the investment tax credit ...
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adjust Account 409 for the amount of the minimum tax credit ( i.e. , the amount by which the alternative minimum tax exceeds the regular corporate income tax ) . Thus , Account 186 ( or 174 ) should be debited , and Account 409 should ...
adjust Account 409 for the amount of the minimum tax credit ( i.e. , the amount by which the alternative minimum tax exceeds the regular corporate income tax ) . Thus , Account 186 ( or 174 ) should be debited , and Account 409 should ...
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Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Department |
| Publisher | Iowa State University., 1987 |
| Original from | the University of Michigan |
| Digitized | 26 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |