2.07.1 General Business Credit (1)

Question 問題、
Your General Business Credit is limited to your net income tax minus

A. Your alternative minimum tax.

B. Your tentative minimum tax.

C. Your net income tax.

D. The greater of the tentative minimum tax (for individuals) or 25% of net regular tax liability above $25,000.

The correct answer is 正解は、[D. The greater of the tentative minimum tax (for individuals) or 25% of net regular tax liability above $25,000.]
一般事業税額控除 (general business credit: GBC) は複数の税額控除から構成されており、Net income tax から以下の大きい方を差し引いた金額を限度に控除可能。
1. 試算税額 (tentative minimum tax)
2. 通常税額の$25,000超の部分の25%