The Alternative Minimum Tax: Compliance and Planning.
| Author | Fink, Philip R. |
| Position | Brief Article - Book Review |
The Alternative Minimum Tax: Compliance & Planning, by Daniel Lathrope (WG&L, 2005), provides a complete overview of the alternative minimum tax (AMT) and its interrelationship with various elements of the regular tax. The publication offers concise explanations of how the AMT is imposed on individuals, corporations and consolidated groups. In addition, it covers the adjusted current earnings adjustment for corporations, overall planning, the relationship between the regular tax and the AMT, and the...
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