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U.S.CPA练习题精选:REG 43

普通 来源:正保会计网校 2017-04-12

The credit for prior year alternative minimum tax liability may be carried:

a. Back to the 3 preceding years or carried forward for a maximum of 5 years.

b. Forward indefinitely.

c. Back to the 3 preceding years.

d. Forward for a maximum of 5 years.



答案:B

Explanation

Choice "b" is correct. Alternative minimum tax (AMT) paid can be claimed as a credit against other years if the tax was paid on items that increased AMT that year but will reverse in later years. The concept is the same as deferred taxes for financial accounting purposes. The credit is carried forward indefinitely.

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