 | United States. Congress. House. Committee on Ways and Means - 1990 - 1214 pàgines
...problem in these terms: Congress concluded that the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial economic...liability by using exclusions, deductions, and credits. In particular, Congress concluded that both the perception and the reality of fairness have been harmed... | |
 | United States. Congress. House. Committee on Ways and Means - 1990 - 918 pàgines
...Depreciation Allowances. Congress concluded that the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial economic income can avoid significant tax 1 i ability by using exclusions, deductions, and credits. In particular. Congress concluded that both... | |
 | United States. Tax Court - 1992 - 786 pàgines
...Senate report states: The committee believes that the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial economic...using exclusions, deductions, and credits. * * * [S. Kept. 99-313, at 518 (1986), 1986-3 CB (Vol. 3) 518.] The Senate report goes on to explain that: A... | |
 | United States. Congress. House. Committee on Ways and Means - 1992 - 970 pàgines
...Act of 1986 states: "Congress concluded that the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial economic...liability by using exclusions, deductions, and credits. ... It is inherently unfair for high-income taxpayers to pay little or no tax due lo their ability... | |
 | United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation - 1992 - 104 pàgines
...Act of 1986 states: Congress concluded that the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial .economic...liability by using exclusions, deductions, and credits. ... It is inherently unfair for high-income taxpayers to pay little or no tax due to their ability... | |
 | United States. Congress. House. Committee on Ways and Means - 1992 - 964 pàgines
...concluded that the minimum tax should serve one overriding objective: to ensure that no taxpayer widi substantial economic income can avoid significant...liability by using exclusions, deductions, and credits. ... It is inherently unfair for high-income taxpayers to pay little or no tax due to their ability... | |
 | Mark A. Segal - 2013 - 148 pàgines
...been increased. The alternative minimum tax was set up to insure that no taxpayer with substantial income can avoid significant tax liability by using exclusions, deductions, and credits. 15.6 Social Security Changes (a) Social security and medicare tax earnings bases have been increased.... | |
 | United States. Congress. Senate. Committee on Finance - 1995 - 160 pàgines
...Act of 1986 states: "Congress concluded that the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial economic...liability by using exclusions, deductions, and credits. ... It is inherently unfair for high-income taxpayers to pay little or no tax due to their ability... | |
 | United States. Tax Court - 1995 - 512 pàgines
...the enactment of the AMT regime is as follows: the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial economic...liability by using exclusions, deductions, and credits. Although these provisions may provide incentives for worthy goals, they become counterproductive when... | |
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Congress concluded that the minimum tax should serve one overriding objective: to ensure that no taxpayer with substantial economic income can avoid significant tax liability by using exclusions, deductions, and credits. 
