Providing helpful and practical guidance on today's federal tax law, this 92nd edition of the U.S. Master Tax Guide reflects all pertinent federal taxation changes that affect 2008 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.A taxpayer may elect to compute the research credit using the alternative incremental credit (Code Sec. 41 (c) (4)). The election, however, will no longer apply to tax years beginning after December 31, 2008 (Code Sec. 41(h)(2), as redesignated ... For purposes of the alternative incremental computation, the base amount is the average gross receipts for the last four tax years. The tier one amount for taxanbsp;...
|Title||:||U.S. Master Tax Guide 2009|
|Author||:||CCH Editorial Staff Publication|
|Publisher||:||CCH - 2008-11-01|