Tax Minimization Strategies When Computing Corporate Alternative Minimum Tax (AMT)
Credit Hours: 2
Requires Prerequisites or Advanced Preparation: No
Delivery Method: Video
Instructor: Cherie Hennig, Ph.D.
This 2 hour course covers the corporate Alternative Minimum Tax and includes a description of its computation.
This course will cover the following topics:
- About the various Adjustments and Preferences that are included in Alternative Minimum Taxable Income.
- About the ACE adjustment which is designed to increase taxable income to an amount that closely resembles financial income.
- That the AMT is, in fact, a prepayment of future income tax through the computation of the AMT credit.