The Senate’s last-minute decision to preserve the corporate alternative minimum tax (AMT) has drawn strong opposition from business and its advocates. Its fate now lies...
Among the complexities of the Tax Cuts and Jobs Act are its multiple timing changes. Both the House and Senate bills are filled with delayed effective dates, sunsets, and phase-outs.
The individual alternative minimum tax (AMT) looks like it may survive yet another tax overhaul. But the latest incarnation of the tax may look very...