tax preference item
常见例句
- Adjust tax rate of the resources tax, make sure the preference item of tax revenue from the petroleum resources;
调整资源税税率,确定石油资源税收优惠项目; - For such stock, no portion of the exclusion is treated as a tax preference item for purposes of the alternative minimum tax.
FORBES: Secrets Of The Fiscal Cliff Deal - Although qualifying ISO dispositions can be reported as long-term capital gains on the 1040, the bargain element at exercise is also a preference item for the Alternative Minimum Tax.
FORBES: Introduction To Incentive Stock Options 返回 tax preference item