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Tax Rates and the Alternative Minimum Tax
Corporate Tax Rates
Depreciation Under the Accelerated Cost Recovery System and the 1986 Amendments
42 other sections not shown
15-year real property 19-year real 1986 Amendments 1986 Conference Report 1986 Senate Report ACME Corporation acquired ACRS adjusted basis allocated alternative minimum tax amended in 1988 amount AMTI assets building capital gains computing corporation debt proceeds December 31 deferred depreciation deductions determining disallowed disposition election expenditures February 1988 Regulations gross income included incurred indebtedness installment obligation installment sales interest expense Internal Revenue Service investment income investment interest itemized deductions lease limited material participation ment minimum tax old section ordinary income partner partnership interest passive activity passive income payments placed in service prior Prop property placed proposed regulations real estate recapture Recharacterization Rules recovery period recovery property rental activity repealed respect section 453C special rules Stat straight-line method supra note Tax Reform Act tax shelter taxable income taxable years beginning taxpayer Temp text accompanying notes tion trade or business transaction transitional rules Treas treated