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Page 168
Tax Rate Reduction Under the Act , the maximum corporate income tax rate is reduced from 46 percent to 34 percent . The Act does retain graduated rates for income under $ 75,000 . The first $ 50,000 of taxable income is taxed at a rate ...
Tax Rate Reduction Under the Act , the maximum corporate income tax rate is reduced from 46 percent to 34 percent . The Act does retain graduated rates for income under $ 75,000 . The first $ 50,000 of taxable income is taxed at a rate ...
Page 220
a 20 % The tax base for the new corporate alternative minimum tax is the corporation's regular taxable income . After certain adjustments , the resulting amount , known as alternative minimum taxable income ( AMTI ) , is reduced by an ...
a 20 % The tax base for the new corporate alternative minimum tax is the corporation's regular taxable income . After certain adjustments , the resulting amount , known as alternative minimum taxable income ( AMTI ) , is reduced by an ...
Page 223
For taxable years beginning after December 31 , 1989 , the tax adjustment on book income will be replaced by a new tax adjustment on " adjusted current earnings " . For taxable years in which this adjustment applies , alternative ...
For taxable years beginning after December 31 , 1989 , the tax adjustment on book income will be replaced by a new tax adjustment on " adjusted current earnings " . For taxable years in which this adjustment applies , alternative ...
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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 |