A Legislative History
Edited by: William H. Manz
When first introduced by the Tax Reform Act of 1969, the controversial alternative minimum tax (AMT) only targeted high-income households whose utilization of tax shelters meant that they owed little or no income tax. The Tax Reform Act of 1986, which disallowed many deductions and exemptions, expanded its scope. In recent years, the AMT has come under scrutiny because the failure to index it for inflation has resulted in “bracket creep,” meaning that ever0increasing numbers of taxpayers have become subject to the tax. This three-volume set provides a legislative history of the 2007 and 2008 patches, including various bills introduced on the AMT issue during the 110th Congress and the accompanying congressional debate.
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List Price, the set in 3 volumes: $395.00
Published: Buffalo; William S. Hein & Co., Inc.; 2009