House GOP Vs. the AMT
- THE BOND BUYER LEGISLATIVE STATUS REPORT. // Bond Buyer;3/27/2006, Vol. 355 Issue 32347, p34
The article presents the Bond Buyer Legislative Status Report. The legislative bills include Fiscal 2006 Tax Reconciliation Act, Individual Alternative Minimum Tax Repeal Act of 2005, Stealth Tax Relief Act of 2005, Alternative Minimum Tax Repeal Act of 2005, Internet Tax Nondiscrimination Act...
- Private-Use Benefits of AMT Repeal. McConnell, Allson L. // Bond Buyer;5/25/2005, Vol. 352 Issue 32140, p1
This article focuses on the rise in demand for private-activity bonds. Dubbed the Individual Alternative Minimum Tax Repeal Act of 2005, the bill was introduced by Senator Max Baucus, ranking minority member of the Senate Finance Committee. 31,2005. The bill would also provide that individuals...
- Alternative Minimum Tax Should Go Away. Bershers, Khristine // Business Journal (Central New York);05/25/2001, Vol. 15 Issue 21, p22
Focuses on issues concerning the creation of the Alternative Minimum Tax (AMT) in the U.S. Purpose of creating the AMT; Efforts of the conservative in abolishing the tax bill; Disadvantages derived from the form of tax code.
- Finding way to ax an abusive tax. // Crain's New York Business;06/04/2001, Vol. 17 Issue 23, p8
Discusses the difficulties confronting the United States Congress in eliminating the alternative minimum tax (AMT). Two ways of computing the taxes owed by a taxpayer; Impact of a tax cut on the residents of New York State; Key problems with plans to eliminate the AMT; Reluctance of the...
- The Alternative Minimum Tax: Proving Again That Two Wrongs Do Not Make a Right. Coven, Glenn E. // California Law Review;Dec80, Vol. 68 Issue 6, p1093
Criticizes the alternative minimum tax that was added to the U.S. Internal Revenue Code in 1978. Popular perception on the nation's system of tax collection; Impact of its implementation on the principal mechanism for restricting the concentration of tax preferences; Recommendations for the...
- THE CORPORATE AMT IN REVIEW. Gaffney, Dennis J.; Saftner, Donald V.; Colson, Robert H. // CPA Journal;Oct2001, Vol. 71 Issue 10, p58
Discusses the effectiveness of the minimum tax introduced by the Tax Reform Act of 1969 through tracking significant trends in the corporate alternative minimum tax (AMT) in the United States. Implication of several accounting-related provisions enacted in the 1980s; Information on the...
- Alternative Minimum Tax Should Be Abolished. Bartlett, Bruce // Human Events;02/18/2000, Vol. 56 Issue 6, p17
Asserts that repeal legislation on the alternative minimum tax (AMT) is a better option than reform of the AMT, which is proposed by United States President Bill Clinton. Problem with AMT exempt amounts; Original intent of the AMT.
- Questions to the Tax Desk. Phillips, Bernie // National Public Accountant;Jun99, Vol. 44 Issue 4, p9
Presents information on the legislation on taxation in the United States as of June 1999. Changes in the amortization of start-up costs from 60 months to 15 years; Reintroduction of a bill that was first introduced in the 105th Congress; Details on a bill that would make alternative minimum tax...
- Despite their risks, AMTs keep drawing yield-hunting buyers. Albano, Christine // Bond Buyer;07/09/99, Vol. 329 Issue 30679, p8
Focuses on the growing demand for alternative minimum tax (AMT) bonds in the United States. Evidence of the trend in the narrowing spread between AMT and non-AMT bonds; Consideration of AMT paper as a scarce commodity according to investment market analysts.