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  • Alternative Minimum Tax "Ifs and Buts": Considering Prospects for 2012 and Beyond (PDF)
 
 
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Alternative Minimum Tax

Alternative Minimum Tax "Ifs and Buts": Considering Prospects for 2012 and Beyond (PDF)

In 2012, the AMT and its application to corporations and partnerships turn on many variables.


Availability: In Stock
Publisher :LexisNexis Emerging Issues Analysis
Format: Electronic, 6 Pages , PDF

ISBN: 9781422429983

6/22/2012
 
$57.00
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    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 The AMT preference item for gain excluded would be repealed for all excluded small business stock gain.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.

     

    Ask the LexisNexis experts - and get a complete answer based on today's law.

     

    An authoritative analysis of important cases, codes, statutes, rulings, emerging issues or legal topics is available now - through LexisNexis Emerging Issues Analysis. The brain trust of LexisNexis authors - thousands of recognized authorities who develop the respected Matthew Bender®, Mealey's and Martindale-Hubbell® treatises and articles - produce this highly specific content. Each commentary covers an important case, code, statute, ruling or emerging issue such as subprime, nanotechnology, or climate change. More current and concentrated than treatises and more analytical than news, Emerging Issues Analysis bridges the information gap between the two, providing quick expert analysis of current developments in law.

     

    Emerging Issues Analysis PDFs should be purchased individually or accessed through Lexis.com if you have a subscription.

     

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