Credits Against Tax
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Credits Against Tax |
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- AMT limit on personal credits. 99:290.
- Child tax credit. 98:18.
- Earned income credit. 91:233; 98:192; 99:291.
- Education credits. 98:88, 108, 244, 538, 826(2); 99:168, 228.
- and AMT. 98:826.
- Electing reduced R&D credit. 94:669; 95:88.
- Facilities. 95:36.
- Foreign sales corporations. 94:408.
- Foreign tax credit
- charitable contributions. 92:292.
- deemed-paid. 90:340.
- FTCs and net loans. 94:351.
- ITC. 97:536.
- recapture. 97:196.
- Low-income housing credit. 91:167; 94:247; 97:132, 680.
- Nonconventional Fuels Credit. 94:411.
- Oil and gas credits. 91:667.
- Placed-in-service dates. 90:93.
- Production company stock. 98:8.
- Rehabilitation credit
- relocated building. 93:750.
- R&E alternative incremental credit. 97:204.
- Research and development credit
- audit plans. 96:139.
- electing reduced credit. 94:669.
- planning. 93:565.
- Research credit. 98:742.
- AMT carryovers and carrybacks. 92:42.
- availability for internal-use software. 97:413; 98:7.
- basic university research. 91:168.
- computer software. 94:470.
- contract R&D. 95:412.
- fixed-price contracts. 94:430.
- games. 91:622.
- nonqualified stock options. 92:440.
- qualified research. 96:116.
- reduced credit election. 90:191; 92:104.
- Targeted jobs credit. 94:221; 98:282, 99:694.
- Tips credit for professional employer organizations. 97:631.
- Work opportunity tax credit. 96:722.
