Progress report on the AMT analysis [electronic resource].

Published: Washington, D.C. : United States. Dept. of Energy, 1992.
Oak Ridge, Tenn. : Distributed by the Office of Scientific and Technical Information, U.S. Dept. of Energy.
Physical Description: 19 pages : digital, PDF file
Additional Creators: United States. Department of Energy and United States. Department of Energy. Office of Scientific and Technical Information

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Summary

ICF Resources Incorporated`s analysis of the Alternative Minimum Tax (AMT) has examined its effect on the US oil and gas industry from several different perspectives, to estimate the effect of the three relief proposals and to better understand the source of the outcry about the AMTs ``inequities.`` This report is a brief summary of the methodology and results to date. The complexity of the accounting mechanisms that comprise the AMT and the disparity between this analytical conclusions and clauses made by the oil and gas industry (principally the IPAA) have led this analysis through several distinct phases of: Project-level analysis; firm-level analysis; and demographic analysis. These analyses are described in detail.

Report Numbers

E 1.99:doe/fe/61679--t5
doe/fe/61679--t5

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Note

Published through SciTech Connect.
02/15/1992.
"doe/fe/61679--t5"
"DE93041312"
Wood, B.
ICF Resources, Inc., Fairfax, VA (United States)

Type of Report and Period Covered Note

Topical; 02/01/1992 - 02/01/1992

Funding Information

AC01-88FE61679

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