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Page 225
Alternative Minimum Tax Credit . The Tax Reform Act of 1986 introduced a new concept in the alternative minimum tax credit . A taxpayer can now offset the amount of alternative minimum tax paid in excess of the regular income tax ...
Alternative Minimum Tax Credit . The Tax Reform Act of 1986 introduced a new concept in the alternative minimum tax credit . A taxpayer can now offset the amount of alternative minimum tax paid in excess of the regular income tax ...
Page 227
account . tax , tax exceeds the regular the cor- When the regular corporate income corporate alternative minimum porate income tax should again be debited to the current federal income tax expense account and the deferred asset account ...
account . tax , tax exceeds the regular the cor- When the regular corporate income corporate alternative minimum porate income tax should again be debited to the current federal income tax expense account and the deferred asset account ...
Page 228
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 |