This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1992. The length of the article is 970 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The implications of the alternative minimum tax (AMT) by the Tax Reform Act of 1986 for subchapter S corporations are significant. Two sets of parallel calculations should be made to determine the stockholder's asset basis in the corporation's stock. Two examples are presented that explore the benefits of calculating both regular tax and AMT under circumstances of accumulated earnings and profits as well as losses.

Citation Details
Title: Parallel AMT calculations for investments in S corporations. (alternative minimum tax)
Author: Stephen J. White
Publication: The Tax Adviser (Magazine/Journal)
Date: October 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n10 Page: 666(3)

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