The corporate provisions of the Omnibus Budget Reconciliation Act of 1993.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on September 1, 1993. The length of the article is 5857 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Omnibus Budget Reconciliation Act of 1993 became law on Aug 10, 1993, and includes many provisions that effect corporate taxpayers such as the new corporate tax rate of 35% for companies earning more than $10 million annually. The new tax rate will raise $16.4 billion of the $500 billion in deficit reduction while other corporate provisions will also substantially affect the deficit. However, some rules are beneficial such as the corporate estimated tax limit which will be reduced to 91% of tax liability from 97%. Other provisions are discussed.

Citation Details
Title: The corporate provisions of the Omnibus Budget Reconciliation Act of 1993.
Author: Herbert J. Lerner
Publication:The Tax Adviser (Magazine/Journal)
Date: September 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n9 Page: 551(8)

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