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- Form 6251, Alternative Minimum Tax-Individuals
- Because some taxpayers, particularly wealthy taxpayers, have been so successful in their efforts to legally minimize their tax bills, Congress came up with another way to tax them: the Alternative Minimum Tax (AMT). The AMT provides a formula for computing tax that ignores certain preferential tax treatments and deductions that...
- Tools & templates 2006-12-21
- Jobs Credit Reduces AMT Wage Deduction
- The Federal Circuit recently held that an employer's wage deduction has to be reduced by the taxpayer's jobs credit in computing Alternative Minimum Tax (AMT), even though the jobs credit is not allowed for AMT purposes. V owns and leases hospitals, nursing centers and personal care facilities. For the tax...
- White papers 2004-11-01
- The Alternative Minimum Tax and Effective Marginal Tax Rates
- This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and the...
- White papers 2003-10-01
- Stock Options and the Alternative Minimum Tax (AMT)
- The article focuses on stock options and the Alternative Minimum Tax (AMT). It says that some employees who exercised stock options have found that they have to pay the AMT even though the stock price for the shares they bought have fallen. To understand the concept for...
- White papers 2003-01-01
- Avoid The AMT Trap
- Too many taxpayers are paying too little tax. That's what the alternative minimum tax (AMT) was designed to prevent. Enacted to make sure wealthier individuals paid their fair share in tax to the IRS no matter how many deductions, the AMT has accomplished that -- and unfortunately, maybe more. The...
- White papers 2002-09-01
Additional Resources
- Taxing Circumstances
- From the executive summary: ‘As deductions for high-income earners decrease and the potential for alternative minimum tax liability increases, today's executives do not have much to celebrate at tax time. Experts suggest that increased contributions to savings plans and careful planning could offset tax disadvantages now that the tax bill...
- White papers 2002-04-29
- Changes in the Capital Gains Tax Rates
- This paper is about changes to reporting requirements for certain 2002 forms because of changes in the capital gains tax rates. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (Public Law 108-27) amended section 1(h) of the Internal Revenue Code to change the capital gains tax rates. As...
- White papers 2003-01-01
- Using Incentive Stock Options
- The main difference between an incentive stock option (ISO) and a non-qualified stock option (NSO) is the tax consequence to the employee and the deductibility to the employer. With an ISO, the employee pays no taxes until the stock is sold (assuming that the employee is not subject to alternative...
- White papers 1998-06-01
- Taxation Issues
- The purpose of this paper has been to demonstrate that all types and all sizes of companies operating in the healthcare industries have to be aware of the tax issues surrounding the ways in which they do business. Senior executives should be clear that while tax is always unavoidable, there...
- White papers 2001-11-29
- House Advantage
- Top-rated bonds have delivered solid returns as a safe haven, but that status may not last when interest rates rise. As an alternative, consider federal housing tax credits clients. Tax credits lower an investor's tax bill and increase after-tax income. Low-income housing tax credits provide a tax shelter that literally...
- White papers 2003-01-01
- Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
- In developed countries, the income tax, especially the personal income tax, has long been viewed as the primary instrument for redistributing income and wealth. This paper examines whether it makes sense for developing countries to rely on the income tax for redistributive purposes. First, the personal income tax has done...
- White papers 2005-03-08
- Percentage Depletion Modifications
- Current tax law limits the use of percentage depletion of oil and gas in several ways. First, the percentage depletion allowance may only be taken by independent producers and royalty owners and not by integrated oil companies. Second, depletion may only be claimed up to specific daily production levels of...
- White papers 2005-02-01
- New Moves For Concentrated Stock Positions
- The current volatility of the stock market has caused many investors who own a single concentrated stock position with a low-cost basis to explore strategies that should enable them to hedge and monetize their positions without triggering a taxable event. This article assesses the alternative strategies that currently exist in...
- White papers 2001-08-01
- Do the Rich Flee From High State Taxes? Evidence From Federal Estate Tax Returns
- This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. High personal income tax and property tax burdens are...
- White papers 2004-07-01
- Minimum Wage Increase Is Good for Business
- On Tuesday, minimum wage increased for the first time in over a decade -- from $5.15 to $5.85, the first of three increases set to bring the rate to $7.25 by 2009. With an estimated 5.3 million workers earning less than $7.25 an hour, the effects...
- Blog posts 2007-07-26
- Minimum Wage
- The article is on the Minimum wage law in the United States. This law can be characterized as being a combination of state and federal law. Eleven states and jurisdictions have minimum wages that are set higher than the federal minimum wage (Alaska, California, Connecticut, Delaware, the District of Columbia,...
- White papers 2003-01-01
- Closely Held Business May Benefit From Tax Lessons Of Big Companies
- From the executive summary: ‘Tax planning calls for the business owner to have a multiyear time horizon. Good tax planning often costs nothing, even in the short run, because the costs of designing and implementing planning usually are fully paid for by current savings. Unfortunately, many privately held businesses spend...
- White papers 2002-12-13
- Tis the Season for Required Minimum Distributions
- Retirement account owners who can finance their retirement years without using their retirement assets may prefer to enjoy indefinitely the tax-deferred growth offered to retirement plans. This, however, is not possible, as the IRS eventually wants the deferred taxes on these balances. If one has a Traditional IRA, SEP IRA...
- White papers 2002-12-10
- Alternative Hedge Fund Product Performance: The Impact of Regulation on Performance
- In the financial press, hedge funds are often maligned for being tax inefficient. This paper shows that relative to mutual funds, this criticism is undeserved. This paper shows that the organizational form of the hedge fund and thus the tax regulations available to them such as the use of partial...
- White papers 2004-08-27
- Index Fund Investing
- This article emphasizes on the Index funds, which offer compelling advantages to investors in all markets where they are available. Index funds are the lowest cost, lowest risk, and lowest tax cost investment style available to investors. Importantly, these benefits translate into strong performance. Investors should confidently anticipate consistent top...
- White papers 2003-01-01
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