Detail 2010 Small Business Jobs Act: Good for Big Business   Oleh:  Sayuk, Douglas M ; Fricke, Matthew H. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 210 no. 6 (Dec. 2010), page 30-34. Topik: Law expands general business credits; section 179 expensing; bonus depreciation. Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Larger companies should be aware there’s something for them, too, in the Small Business Jobs Act of 2010 (PL 111-240). Perhaps because of the name of the law enacted Sept. 27, larger businesses might not be aware of a potentially valuable provision that could apply to them: for tax years beginning in 2010, an extended carryback period for general business credits and the ability to use those credits to offset both regular tax and alternative minimum tax (AMT) liability. In fact, even though this provision is termed one for “eligible small businesses,” its eligibility ceiling is sufficiently high that most businesses meet it: $50 million in average annual gross receipts for the previous three tax years (IRC § 38(c)(5)(C), as amended by the act). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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