Add to ORKGPROFESSORS Chorvat and Knoll present us with a strong argument for repealing the corporate alternative minimum tax (AMT). In 2001, repeal was recommended by the Joint Committee on Taxation as part of their simplification study, endorsed by the ABA/AICPA/TEI tax simplification project, and included in a bill passed by the House of Representatives. Since this issue is likely to arise again, it seems worthwhile to review the arguments raised by Chorvat and Knoll. Upon review, none of these arguments seem particularly persuasive; at best, they make a case for reforming the corporate AMT, not for repealing it. On the other hand, Chorvat and Knoll understate the case for retaining the corporate AMT in some form
The Corporate Alternative Minimum Tax: Adjusted Current EarningsThe Alternative Minimum Taxable Inco...
This article attempts to provide the first comprehensive rationale for defending the current corpora...
This Note will first review the tax preferences for entity choice under the old tax regime for the s...
PROFESSORS Chorvat and Knoll present us with a strong argument for repealing the corporate alternati...
The corporate AMT is under attack. Repeal has been proposed by the White House, endorsed by the ABA/...
The corporate income tax is under attack. The former Secretary of the Treasury has announced that it...
The individual alternative minimum tax (AMT) was a much disliked feature of the tax law prior to the...
The alternative minimum tax (AMT) has recently become a cause célèbre because many more taxpayers ar...
In this article, Avi-Yonah examines the bill introduced by Senate Finance Committee member Elizabeth...
Four million Americans with extensive tax preferences are subject to the Alternative Minimum Tax (AM...
The alternative minimum tax (AMT) is a complex, unfair, and inefficient shadow tax system that threat...
Tempalski, David Weiner, and Bob Williams for helpful comments and suggestions and Julianna Koch for...
Professor Geier participated in a Lincoln-Douglas style debate, where the debaters were assigned dif...
The individual Alternative Minimum Tax (AMT) imposed on individuals was originally created to ensure...
for inviting me to share my views on the individual alternative minimum tax. A precursor to the curr...
The Corporate Alternative Minimum Tax: Adjusted Current EarningsThe Alternative Minimum Taxable Inco...
This article attempts to provide the first comprehensive rationale for defending the current corpora...
This Note will first review the tax preferences for entity choice under the old tax regime for the s...
PROFESSORS Chorvat and Knoll present us with a strong argument for repealing the corporate alternati...
The corporate AMT is under attack. Repeal has been proposed by the White House, endorsed by the ABA/...
The corporate income tax is under attack. The former Secretary of the Treasury has announced that it...
The individual alternative minimum tax (AMT) was a much disliked feature of the tax law prior to the...
The alternative minimum tax (AMT) has recently become a cause célèbre because many more taxpayers ar...
In this article, Avi-Yonah examines the bill introduced by Senate Finance Committee member Elizabeth...
Four million Americans with extensive tax preferences are subject to the Alternative Minimum Tax (AM...
The alternative minimum tax (AMT) is a complex, unfair, and inefficient shadow tax system that threat...
Tempalski, David Weiner, and Bob Williams for helpful comments and suggestions and Julianna Koch for...
Professor Geier participated in a Lincoln-Douglas style debate, where the debaters were assigned dif...
The individual Alternative Minimum Tax (AMT) imposed on individuals was originally created to ensure...
for inviting me to share my views on the individual alternative minimum tax. A precursor to the curr...
The Corporate Alternative Minimum Tax: Adjusted Current EarningsThe Alternative Minimum Taxable Inco...
This article attempts to provide the first comprehensive rationale for defending the current corpora...
This Note will first review the tax preferences for entity choice under the old tax regime for the s...