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Nickel Corporation, a Calendar Year Corporation Formed in 2014, Has

Question 73

Multiple Choice

Nickel Corporation, a calendar year corporation formed in 2014, has average gross receipts of $5.7 million, $4.2 million, and $4.8 million in 2014, 2015, and 2016, respectively. In 2016, Nickel is:


A) Not subject to the corporate income tax.
B) A small corporation with respect to the AMT.
C) Not subject to the AMT.
D) Subject to the AMT.
E) None of the above.

Correct Answer:

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