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Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment
By Price Waterhouse
Winter 1985The Tax Reform Ace of 1985 (H.R. 3838), as passed by the House of Representatives, contains several provisions that will increase significantly the cost of buying or leasing equipment. This article analyzes the impact of the corporate alternative minimum tax provisions that are contained in the bill. The costs to the end user or buying or leasing equipment is the measure by which the impact of the minimum tax provisions were analyzed.

<span style=\"font-weight: bold;\">Alternative Minimum Tax: The Effect of the Cost of Leaseable Equipment</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">By Price Waterhouse</span><br style=\"font-weight: bold;\" /><span style=