Describing the tax in effect for 1988 and later years (as provided for by the 1986 Tax Reform Act) this book offers clear, concise explanations of the reasoning behind the federal income tax, its interpretations, and its application.The carryforward period for unused investment tax credits is fifteen years.4 Carryforwards eligible for use in current years have been reduced to 65% of the ... The research must involve experimentation to develop technological information.
|Title||:||Understanding the federal income tax|
|Author||:||Fred W. Peel, American Bar Association. Section of General Practice|