Ch16: 税額控除とAMT

Tax Credit

税額控除

Child Tax Credit

子女税額控除

Earned Income Tax Credit (EITC)

勤労所得税額控除

American Opportunity Credit (AOC)

アメリカン・オポチュニティ・クレジット

Lifetime Learning Credit

生涯学習クレジット

Child and Dependent Care Credit

児童・被扶養者介護控除

Alternative Minimum Tax (AMT)

代替最低税

AMT Exemption

AMT控除額

Refundable Credit

還付可能な税額控除

Nonrefundable Credit

還付不可の税額控除

Foreign Tax Credit

外国税額控除

Adoption Credit

養子縁組控除

Premium Tax Credit

保険料税額控除