462 6 Alternative Minimum Tax—cCorporations 145-0175

Form (including environmental tax)

Department of the Treasury > See separate instructions. 1990

Internal Revenue Service > Attach to your tax return.

Name Employer identification number
1 Taxable income or (loss) before net operating oss deduction. (Important: See instructions if you are subject to the environmental tax) |}
2 Adjustments: Wf

a Depreciation of tangible property placed inservice after1986 . . . . oe pa _—_—

b Amortization of certified pollution control facilities placed in service after 1986 2. ep 2b]

¢ Amortization of mining exploration and development costs paid or incurred after 1986 | 2c

d Amortization of circulation expenditures paid or incurred after 1986 (personal holding companies only) | 2d

e Basis adjustments in determining gain or loss from sale or exchange of property. . . 2e

f Long-term contracts entered into after February 28,1986. . . ..... . .p2@f to

g Instailment sales of certain property . Se ee ee LB

h Merchant marine capital construction funds... 2h

i Section 833(b) deduction (Blue Cross, Blue Shield, and similar type organizations only) 2i

j Tax shelter farm activities (personal service corporations only)... . Lei

k Passive activities (closely held corporations and personal service corporations only) . . 2k

1 Certainlosslimitations © 6 6 6 ee ee Pa

m Otheradjustments . 6 1 2. ee ee .L2m

n Combine lines 2athrough2m. 6. 0 Pn
3 Tax preference items:

a Depletion . . . | 3a ________f

b Tax-exempt interest from private activity | bonds issued after August 1, 1986 2. . L 3b

© Appreciated property charitablededuction. . 2... 2... 1... fp BEL |

d Intangible drillingcosts . . . Soe ee ee ee LBA _4

e Reserves for losses on bad debts of financial institutions hone owe ep Be

Accelerated depreciation of real property placed in service before 1987... . .| 3f

g Accelerated depreciation of leased personal property Placed i in service before 1987

(personal holding companies only)... . . | 3a

h Amortization of certified pollution control facilities placed in service before 1987 . 3h

i Addlines 3a through 3h. . Bo 3!
4 Pre-adjustment AMT!. Combine lines 1, 2n, ‘and3i Fe
5 Adjusted current earnings adjustment:

a Enter your adjusted currentearnings. . . . Co . | Sato

b Subtract line 4 from line 5a (even if one or both of these figures is a negative number).

Enter zero if the result is zero or less (see instructions for examples) 5b

c Multiply line 5bby 75%. 2... . . (Se
6 Combine lines 4 and 5c. If zero or less, stop ‘here (you are not subject to the alternative | minimum n tax) . 6
7 Alternative tax net operating loss deduction. (Do not enter more than90%ofline6.) . 2 . 1. 2 7
8 Alternative minimum taxable income (subtract line 7 from line 6) te 8
9 Exemption phase-out computation (members of a controlled group, see instructions for lines 9a ‘through 90):

a Tentative exemption amount. Enter$40,000 . . 2... ee we ee | 9A _ —f

b Enter$150,000 . . . . re 2 .

¢ Subtract line 9b from line 8. Ifzeroor less, enterzero . 2... OC Y
d Multiply line9cby25%. 2... soe... . L9d

e Exemption. Subtract line 9d from line 9a. if zero or less, ‘enter zero. ee ee fe

10 Subtract line 9e from line 8. Ifzeroorless,enterzero . 1 1 1. 1 ee ee rr

11 Multiply line 10by20%. . 2... a 2

12 Alternative minimum tax foreign tax credit G5ee instructions for limitation) a ae ©

13 Tentative minimum tax (subtract line 12 fromlinell) . 2... .. . EAS

14 Regular tax liability before all credits except the foreign tax credit and possessions tax credit . coe 14

15 Alternative minimum tax—Subtract line 14 from line 13. If the result is zero or less, enter zero. Also enter

the result on line 9a, Schedule J, Form 1120, or on the comparable line of other income tax returns. 15
16 Environmental tax—Subtract $2,000,000 from line 6 (computed without regard to your environmental tax

deduction), and multiply the result, if any, by 0.12% (.0012). Enter on line 9b, Schedule J, Form 1120, or

on the comparable line of other income tax returns (members of a controlled group, see instructions) . . . | 16

For Paperwork Reduction Act Notice, see separate instructions. Form 4626 (1990)