TITLE

New law provides tax opportunities for retailers

AUTHOR(S)
Kissire, Deborah J.
PUB. DATE
October 1996
SOURCE
Chain Store Age;Oct96, Vol. 72 Issue 10, Ernst & Young's Retail... p7
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Evaluates the tax opportunities presented by the Small Business Protection Act of 1996 to retailers. Work opportunity tax credit; Research and development tax credit; Depreciation rules for franchises and chains which operate convenience stores at retail gasoline sites; Extension and phaseout of the excise tax on luxury automobiles.
ACCESSION #
9610241699

 

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