| http://www.w3.org/ns/prov#value | - But because miscellaneous deductions are disallowed under the AMT, he ended up owing $7,267.Jon A. Nixon, a CPA from New York, told lawmakers that the AMT is robbing small business owners of tax incentives to expand their businesses because it disallows a number of business credits and deductions, including the research and development credit, the work opportunity credit for hiring disadvantaged p
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