In 2012, the AMT and its application to corporations and partnerships turn on many variables. For example, H.R. 3630 would limit a corporation's bonus depreciation. Also, the elimination of capital gains taxation on investments in small business stock is proposed. The 100-percent exclusion for qualified small business stock would be permanent. The AMT preference item for gain excluded would be repealed for all excluded small business stock gain.
Suellen M. Wolfe, J.D., LL.M. is engaged in the private practice of law in Pennsylvania where she is also licensed as a Certified Public Accountant. She received her LL.M. (taxation) from New York University School of Law. Ms. Wolfe has taught as a visiting professor at law schools throughout the United States. She previously served as Chief Deputy Attorney General, Tax and Finance Section and Chief Deputy Attorney General, Charitable Trusts and Organizations Section of the Office of Attorney General, Commonwealth of Pennsylvania and Counsel to the Pennsylvania Board of Finance & Revenue.
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