Author Question: The general business credit maynotexceed the net income tax minus the greater of the tentative minimum tax or (Read 44 times)

LCritchfi · **on:** Sep 13, 2020

Question 1

The general business credit includes all of the following with the exception of
◦ research credit.
◦ disabled access credit.
◦ foreign tax credit.
◦ credit for rehabilitation expenditure.

Question 2

The general business credit may not exceed the net income tax minus the greater of the tentative minimum tax or
◦ 20% of the net regular tax liability above $20,000.
◦ 25% of the net regular tax liability above $20,000.
◦ 20% of the net regular tax liability above $25,000.
◦ 25% of the net regular tax liability above $25,000.

sultana.d · **Reply #1 on:** Sep 13, 2020

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