التفاصيل البيبلوغرافية
| العنوان: |
Act 2 for Business Tax Incentives. |
| المؤلفون: |
Sayuk, Douglas M., Fricke, Matthew H., Dugger, Shamen R. |
| المصدر: |
Journal of Accountancy; Mar2011, Vol. 211 Issue 3, p28-32, 5p, 2 Charts |
| مصطلحات موضوعية: |
TAX incentive laws, JOB creation laws, SMALL business laws, LEASEHOLD improvements, ALTERNATIVE minimum tax laws |
| مصطلحات جغرافية: |
UNITED States |
| مستخلص: |
The article compares the incentives provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (2010 Tax Relief Act) and the Small Business Jobs Act of 2010 in the U.S., and offers a look at their impact on the accounting industry. The two laws have several benefits to businesses including bonus depreciation enhancement and extension, leasehold improvement and bonus depreciation, and research credit and alternative minimum tax (AMT) offset. Sole proprietorships may accelerate a refund using the Application for Tentative Refund form while corporations may accelerate a refund using the Corporation Application for Tentative Refund form. |
| قاعدة البيانات: |
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