More on Installment Sales of Commodities and AMT

Date
1996-11-15
Authors
Harl, Neil
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Altmetrics
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Abstract

In the June 21, 1996, issue of the Digest we discussed in detail a technical advice memorandum which imposed alternative minimum tax on the sale of potatoes on a deferred basis. That TAM has now been formally released by the Internal Revenue Service. In addition, a U.S. District Court case has upheld IRS in a deferred commodity sale.

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