Property eligible for a special depreciation allowance, provided the depreciable basis is the same for both income tax and AMT depreciation. This includes allowances for disaster-assistance property, recycling property, some biofuel plants, some opportunity zone property and some disaster area recovery-a...
Special Tax Savings Opportunities for Pharmaceutical and Biotech Campuses additional utility rebates, five-year depreciation and bonus depreciation when available to determine the overall economic payback from purchasing advanced hoods... C Goulding,A Aboff,T Goulding - 《Corp.bus.taxn Monthly》 被引量...
According to the IRS, certain tax benefits that are allowed under tax law can reduce a taxpayer’s tax amount by a significant degree. Alternative minimum tax (AMT) is a special tax calculation that certain high-income taxpayers must use to make sure that they are paying at least a minimum...