State and local refunds and the AMT. (alternative minimum tax): An article from: The Tax Adviser

by Philip J. Baptiste

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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1992. The length of the article is 516 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: State and local tax refunds may be taxable if the alternative minimum tax (AMT) is used. IRC section 111 governs exclusions of refunds from federal tax and 111(c) treats carryover items as tax benefits although the AMT credit may or may not qualify as a carryover. Guidance is needed on whether 111(c) applies to the AMT credit for a previous year.

Citation Details
Title: State and local refunds and the AMT. (alternative minimum tax)
Author: Philip J. Baptiste
Publication: The Tax Adviser (Magazine/Journal)
Date: August 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n8 Page: 522(2)

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