The Taxpayer May 2012 (The Taxpayer 2012 Book 61)

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The right-leaning National Taxpayers Union also supports repeal. The conservative-leaning Tax Foundation says that the AMT could be effectively repealed simply by correcting the deficiencies in the regular tax code.

Economist Patrick Fleenor argues that. If income were taxed comprehensively by the regular tax code, there would be no way of legally avoiding taxation, and not one taxpayer would have to file the AMT form even if the law were still on the books. Some have proposed abolishing the regular tax and modifying and indexing the AMT.

From Wikipedia, the free encyclopedia. This article's factual accuracy may be compromised due to out-of-date information. In particular: discusses the AMT before the changes of and Please update this article to reflect recent events or newly available information.

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January Federal taxation. State and local taxation. Federal tax reform. Tax Policy Center. Retrieved September 5, Nerd's Eye View Kitces. December 18, Retrieved September 10, October 2, July 10, The Tax Adviser. May 1, October 8, The Motley Fool. For a table of AMT Adjustments, see, e. These credits include the credits for alcohol used as fuel, low income housing, work opportunity, empowerment zone, renewable electricity, FICA tip, rehabilitation, and energy.

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May 24, Archived from the original on July 18, Archived from the original on September 10, The Washington Post. Retrieved April 23, Washington: U. Government Printing Office. December 3, Retrieved January 31, Burman, W. Gale, J. Rohaly, and B. May 20, Archived PDF from the original on September 6, Retrieved September 4, Archived from the original on January 21, Retrieved January 15, December 20, The New York Times.

The IRS has not issued a publication on alternative minimum tax, but provides details in instructions to individual Form and corporate Form Note: An S corporation may be subject to tax on "built-in gains" if it was converted from a C corporation. Income taxed under these sections is excluded from the normal definition of gross income, and thus from AMT.

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April 10, Archived from the original on April 24, Also see page 53 for certain totals. Note that many tax preferences reduce adjusted gross income and increase AMT. January 19, Archived from the original on November 30, Retrieved November 29, Archived from the original on January 3, Retrieved January 11, Internal Revenue Service. Archived PDF from the original on June 25, Retrieved July 22, April 15, June 2, Archived PDF from the original on October 10, Retrieved September 6, Archived from the original on July 6, Retrieved November 17, Archived from the original on February 24, Retrieved April 15, Retrieved September 21, Archived PDF from the original on June 14, Retrieved May 30, Archived PDF from the original on September 10, Retrieved July 29, US Census Bureau.

Retrieved September 24, Office of the Secretary, Department of the Treasury. November Archived from the original on June 30, Retrieved December 12, Archived PDF from the original on February 26, Retrieved February 27, Archived PDF from the original on February 24, Center on Budgetary and Policy Priorities. Archived from the original on June 27, Archived from the original on June 3, Retrieved June 27, Herzog v. The court rejected the argument that the assessor did not have the power to increase the use value of the properties after they were enrolled in the program.

The notice and form are confusing as they list different due dates and effective dates for the certification. The OPA has confirmed that the due date for filing the form is March 31, and that the certification of exemption is for tax year Continuing a line of recent appellate decisions, a panel of the Commonwealth Court set aside a tax sale because the tax claim bureau failed to note in the file additional efforts that it had made to notify the owner.


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A panel of the Commonwealth Court held that a tax sale of owner-occupied property was void because of the failure of the sheriff to include a copy of the notice of the tax sale with affidavits filed in the proceeding. Montgomery County Tax Claim Bureau v. Queenan, No. The owner had actual notice of the tax sale in advance of the sale. Notwithstanding, the Court held that the failure of the Sheriff to include a copy of the notice did not meet the mandatory requirement of the statute in 72 P. The tax sale of owner-occupied property requires stricter requirements than requirements of notice to property owners generally under 72 P.

A panel of the Commonwealth Court held that taxpayers could not be reassessed when they subdivided a parcel into two parcels but retained title. Raup v. The taxpayers owned a property that they subdivided into two lots. One of the parcels had been improved with half of a duplex property long before the subdivision. The court held that the subdivision could not be the occasion for a reassessment when the improvements were not made contemporaneously, citing 53 Pa. Any improvement to the property could justify a reassessment at the time the improvements are made but not at an arbitrary time in the future.

A subdivision does not constitute an improvement; an improvement requires an addition to the property. A panel of the Commonwealth Court held that a taxpayer failed to prove that he was a nonresident of Pennsylvania in Lust v. Commonwealth, No. The taxpayer filed Pennsylvania, New York and New Jersey tax returns reflecting part year residency in Pennsylvania in Several years later, the taxpayer filed an amended Pennsylvania return claiming nonresidency for the entire year.

The court stated that, when asked about the conflicting documentary evidence on cross examination, the taxpayer was evasive, repeatedly declined to identify documents that he had filed, would not confirm information contained therein, testified that he could not remember critical facts, and provided only the most basic information. A divided panel of the Commonwealth Court concluded that real estate used by a railroad as a transloading facility was not exempt from local real estate tax.

CSX Transportation, Inc. The appeal may not be correctly decided.

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A panel of a Commonwealth Court concluded that a mixed-use housing project owned by municipality was exempt from real estate tax. Reading Housing Authority v.


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The Reading Housing Authority owned and operated a mixed-use housing project known as a project. Twenty percent of the units were set aside for low income persons.


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  • The balance were rented at commercial rates. A divided panel of the Commonwealth Court held that a city was not prohibited from imposing its Business Privilege Tax on the gross receipts of a freight broker. City of York, No. The taxpayer contracted with its customer to provide common carrier transportation services.

    The taxpayer would then contract with a common carrier to transport the items, negotiating the lowest feasible price. The difference between what the taxpayer charged its customer and what the common carrier charged the taxpayer constituted the taxpayer's profit. A panel of the Commonwealth Court held that portions of a acre tract were entitled to exemption as places of regularly stated religious worship. The tract in question was used to conduct open air religious practices of a religious faith.

    The property was secluded, which served to protect the privacy of the participants. The trial court held that certain portions of the property were exempt but others were not. The statute requires notice to be given to each owner of the property. The notice requirements of the statute are strictly construed.

    Rinier v. There were four owners of the property. Notice was sent addressed only to one owner followed by et al. The court held that such notice was inadequate under the statute. Therefore the tax sale was invalidated. Consequently, the court dismissed a complaint for mandamus and declaratory judgment filed by an individual Sanders seeking to force the bureau to accept his bid for the property. A panel of the Commonwealth Court held that an owner of property was entitled to pursue a base year evaluation appeal, notwithstanding that the initial appeal was taken by a school district.

    Corey v. May 13, unreported. A panel of a Commonwealth Court held that a mortgagee is not an aggrieved party for purposes of standing to take an appeal of the assessment of real property.

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    May 22, unreported. City of Philadelphia v. May 21, unreported. Issues not stated in a statement are waived. Commonwealth v. Supreme Court dismisses review petition against its decision on the applicability of Provident Fund contributions on allowances. Section 56 2 ix of the Income-tax Act is not applicable to the forfeiture of application money on the issue of debentures.

    Companies name once struck off from the ROC records cannot be restored since the tax department had not raised any tax demand nor passed any assessment order prior to the ROC order. Japan releases synthesised text for the application of the Japan-India tax treaty as modified by the MLI.

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    Payment to a foreign company for supply of designs and drawings is not taxable as royalty. Disallowance under Section 14A of the Income-tax Act is not applicable to foreign exchange loss. Finance Minister announces various measures to boost economy. Enhanced profit due to disallowance under Section 40 a ia is eligible for a deduction under Section 10A of the Income-tax Act. ITC will not be available for supplies made between distinct persons, when consideration as mentioned in the invoice has not been paid - AAR, Tamil Nadu. CBDT clarification with respect to assessment of start-up companies involving application of Section 56 2 viib.

    Withholding tax certificate directing Indian entities to deduct tax at a higher rate without giving valid reasons is unsustainable in law.