Tax incentives for doing business on Indian reservations

Two federal income tax incentives designed to stimulate economic development on Indian reservations were added in the Omnibus Budget Reconciliation Act of 1993. The provisions provide assistance to companies investing in and conducting business on reservation land between 1994 and 2003. These tax in...

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Bibliographische Detailangaben
Veröffentlicht in:	Taxes 2002-05, Vol.80 (5), p.39
1. Verfasser:	Garrison, Larry R
Format:	Artikel
Sprache:	eng
Schlagworte:	Alternative minimum tax Depreciation Economic development Employees Employers Employment Enrollments Health insurance Internal Revenue Code Liability Native North Americans Passive activity Section 45A Section168(j) Tax benefits Tax credits Tax incentives Tax legislation Wages & salaries
Online-Zugang:	Volltext
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