Tax Preference Items
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Tax Preference Items |
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- ACE adjustments
- capital loss carryforwards. 90:429.
- dividends. 93:728.
- final regulations. 91:347.
- inventories. 91:28, 712.
- LIFO. 93:428; 94:318.
- Alternative depreciation. 90:770.
- AMT
- book-income adjustment. 97:8.
- changes. 94:368.
- contribution carryforwards in. 97:81.
- corporate simplification. 97:411.
- employee stock option exercise. 97:265.
- farmers' deferred sales contracts. 97:132, 216.
- liability on buy-sell agreements. 91:559.
- married taxpayers filing separately. 95:416.
- planning for individuals. 97:183.
- relief for children. 90:567.
- Sec. 183 deductions. 98:129.
- tax benefit rule. 92:97.
- trap. 91:658.
- vs. regular tax. 93:647.
- At-risk basis rules. 91:581.
- Book income adjustment. 90:659.
- Buy-sell agreements. 91:559; 93:564.
- Claim of right. 92:449.
- Corporate AMT
- installment sale of depreciated property. 93:37.
- 1989 Tax Act changes. 90:135.
- Cyberspace taxation. 97:562, 632.
- Depletion computation. 91:100.
- Energy Policy Act of 1992. 93:479.
- Excess percentage depletion. 92:37.
- Federal vs. state and local treatment of bankruptcy. 94:679.
- Independent oil and gas producers. 93:422.
- Leasing equipment. 93:100.
- Life insurance. 90:290.
- Minimum tax credit
- individuals. 90:422.
- Multiple AMT asset bases. 92:46
- Noncorporate AMT. 95:59.
- avoiding nonpayment penalties. 95:364.
- PAL carryforwards. 92:168.
- PAL limitations for AMT. 91:432.
- Research credit. 92:42.
- Social clubs. 92:590.
- State and local refunds. 92:522.
- Trade or business of investing. 94:773.
- Treatment of NOLs and AMT NOLs from same year. 95:315.
- Yacht owners. 93:104.
