The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress

Esenwein, Gregg A.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax policy;    Tax cuts;   

RP-ID  :  RS22563
RP-ID  :  RS22563_2007Jan10

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses the alternative minimum tax (AMT) for individuals that was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes.