Description of H.R. 1761 Relating to Simplification of the Corporate Minimum Tax : Scheduled for a Hearing Before the Subcommitte On Select Revenue Measures of the House Committee On Ways And Means On June 8, 1989 Jcs-14-89
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In our eReader you can find the full English version of the book. Read Description of H.R. 1761 Relating to Simplification of the Corporate Minimum Tax : Scheduled for a Hearing Before the Subcommitte On Select Revenue Measures of the House Committee On Ways And Means On June 8, 1989 Jcs-14-89 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Description of H.R. 1761 Relating to Simplification of the Corporate Minimum Tax : Scheduled for a Hearing Before the Subcommitte On Select Revenue Measures of the House Committee On Ways And Means On June 8, 1989 Jcs-14-89
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To quickly assess the difficulty of the text, read a short excerpt:
This rule does not apply to the sale of timeshares and residential lots to which special install- ment sale rules apply.
(7) In the case of a personal holding company, circulation expend- itures paid or incurred after 1986 are amortized ratably over a three-year period.
(8) Amounts deposited after 1986 in a capital construction fund established under section 607 of the Merchant Marine Act of 1936 are not deductible and earnings on such income are not excludable.
(9) The special deduction (sec. ...833) for certain tax-exempt insur- ance providers is not allowed.
(10) The deduction for percentage depletion is limited to the ad- justed basis of the property.
(11) The amount of intangible drilling costs that are expensed in excess of the amount that would have been allowable if the costs had been capitalized and amortized ratably over a 10-year period and in excess of 65 percent of the amount of net oil and gas income is not allowed in computing alternative minimum taxable income.
(12) Bad debt deductions of financial institutions in excess of the amount that would have been allowable had the taxpayer main- tained its bad debt reserve for all taxable years on the basis of actual experience is not allowed in computing alternative mini- mum taxable income.
What to read after Description of H.R. 1761 Relating to Simplification of the Corporate Minimum Tax : Scheduled for a Hearing Before the Subcommitte On Select Revenue Measures of the House Committee On Ways And Means On June 8, 1989 Jcs-14-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
This rule does not apply to the sale of timeshares and residential lots to which special install- ment sale rules apply.
(7) In the case of a personal holding company, circulation expend- itures paid or incurred after 1986 are amortized ratably over a three-year period.
(8) Amounts deposited after 1986 in a capital construction fund established under section 607 of the Merchant Marine Act of 1936 are not deductible and earnings on such income are not excludable.
(9) The special deduction (sec. ...833) for certain tax-exempt insur- ance providers is not allowed.
(10) The deduction for percentage depletion is limited to the ad- justed basis of the property.
(11) The amount of intangible drilling costs that are expensed in excess of the amount that would have been allowable if the costs had been capitalized and amortized ratably over a 10-year period and in excess of 65 percent of the amount of net oil and gas income is not allowed in computing alternative minimum taxable income.
(12) Bad debt deductions of financial institutions in excess of the amount that would have been allowable had the taxpayer main- tained its bad debt reserve for all taxable years on the basis of actual experience is not allowed in computing alternative mini- mum taxable income.
What to read after Description of H.R. 1761 Relating to Simplification of the Corporate Minimum Tax : Scheduled for a Hearing Before the Subcommitte On Select Revenue Measures of the House Committee On Ways And Means On June 8, 1989 Jcs-14-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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