H.R. 1761, Corporate Minimum Tax : Scheduled for Markup By the Ways And Means Subcommittee On Select Revenue Measures Jcx-17-89
H.R. 1761, Corporate Minimum Tax : Scheduled for Markup By the Ways And Means Subcommittee On Select Revenue Measures Jcx-17-89
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In our eReader you can find the full English version of the book. Read H.R. 1761, Corporate Minimum Tax : Scheduled for Markup By the Ways And Means Subcommittee On Select Revenue Measures Jcx-17-89 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 H.R. 1761, Corporate Minimum Tax : Scheduled for Markup By the Ways And Means Subcommittee On Select Revenue Measures Jcx-17-89
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Depreciation . — Under the bill, generally, depreciation would be computed by using the present law minimum tax treatment (sec. 56(a)(1)) for tangible property placed in service in taxable years beginning before 1990 and the alternative depreciation system for property placed in service thereafter. Thus, depreciation on tangible property placed in service before 1981 or to which the original ACRS system applies would generally not be treated as a preference; depreciation on tangible property pl...aced in / service in taxable years beginning before 1990 to which the new ACRS system applies would continue to be treated as under present law (i.e., using the alternative depreciation system, but with 150 percent declining balance method for property other than real property); and depreciation on property placed in service in taxable years beginning after 1989 to which the new ACRS system applies would use the alternative depreciation system. Depreciation shown on the taxpayer's books would not be taken into account in determining alternative minimum taxable income.
What to read after H.R. 1761, Corporate Minimum Tax : Scheduled for Markup By the Ways And Means Subcommittee On Select Revenue Measures Jcx-17-89?
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:
Depreciation . — Under the bill, generally, depreciation would be computed by using the present law minimum tax treatment (sec. 56(a)(1)) for tangible property placed in service in taxable years beginning before 1990 and the alternative depreciation system for property placed in service thereafter. Thus, depreciation on tangible property placed in service before 1981 or to which the original ACRS system applies would generally not be treated as a preference; depreciation on tangible property pl...aced in / service in taxable years beginning before 1990 to which the new ACRS system applies would continue to be treated as under present law (i.e., using the alternative depreciation system, but with 150 percent declining balance method for property other than real property); and depreciation on property placed in service in taxable years beginning after 1989 to which the new ACRS system applies would use the alternative depreciation system. Depreciation shown on the taxpayer's books would not be taken into account in determining alternative minimum taxable income.
What to read after H.R. 1761, Corporate Minimum Tax : Scheduled for Markup By the Ways And Means Subcommittee On Select Revenue Measures Jcx-17-89?
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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