Record #:

30504

Author(s):

Sawyer, Rebecca; Sheffield, Susie E.

Abstract:

The Tax Reform Act of 1986 makes substantial changes in the ways that corporations are taxed. This article summarizes some of the more significant changes in business taxes. Some of the changes pertain to corporate tax rates, depreciation methods and the investment tax credit, capital gains, alternative minimum tax, and the General Utilities Doctrine.

Source:

Carolina Coast Business Review (NoCar HF 5001 C38x), Vol. 5 Issue 2, July 1987, p2-6, il, bibl, f

Subject(s):

Business tax--Laws and legislation; Taxation--Businesses