IAMT
SURGENT McCOY’S GUIDE TO INDIVIDUAL AMT: PLANNING ISSUES AND PITFALLS
This two-hour course covers the basic structure of the
alternative minimum tax (AMT) in relation to the regular tax system and
examines various planning options to take advantage of the AMT or to avoid
its application.
Major topics include:
Why does
the AMT affect more taxpayers?
What are
tax preferences?
What are
tax adjustments?
What tax
rates apply to alternative minimum taxable income?
What is
the AMT exemption and how does it relate to the effective tax rates?
How are
dividends and capital gains taxed?
What is
the AMT carryover?
Prerequisites: None Level of Knowledge: Intermediate Field of Study: Taxes Price: $39 Credit Hours: 2