https://www.taxtmi.com/acts?id=18806 The amendment inserts a provision requiring that any deduction claimed under the capital investment incentive be reduced by the amount of depreciation that would be allowable as if the incentive deduction had not been claimed, thereby measuring the deduction net of depreciation for purposes of the minimum alternate tax computation. en-us Mon, 11 Aug 2014 17:51:55 +0530 Mon, 11 Aug 2014 17:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18806 The amendment inserts a provision requiring that any deduction claimed under the capital investment incentive be reduced by the amount of depreciation that would be allowable as if the incentive deduction had not been claimed, thereby measuring the deduction net of depreciation for purposes of the minimum alternate tax computation. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 17:51:55 +0530 https://www.taxtmi.com/acts?id=18806