Author: Darlene Pulliam

About the Book:

The alternative minimum tax became part of the tax law with the 1986 Tax Act. Although most taxpayers and legislators seem to seriously dislike the law and the fact that a growing group of taxpayers are affected by it, it appears that it is here to stay. It generates a lot of revenue so getting rid of it would require that regular tax rates be raised – and that is not likely.

“Alternative Minimum Tax” is an in depth discussion of the alternative minimum tax law. It covers the AMT law as it affects individuals, corporations and trusts. The book includes many examples of the operation of the law and planning ideas. It is a comprehensive reference for tax practitioners and taxpayers affected by the law.

About the Author:

A native of eastern New Mexico, Dr. Pulliam received a Bachelor of Science in mathematics in 1976 and a Master of Business Administration in 1978 from Eastern New Mexico University and joined the accounting firm of Peat Marwick and Mitchell and Co. (now KPMG) in Albuquerque. After five years in public accounting, she completed her Ph.D. at the University of North Texas and joined the faculty of the University of Tulsa in 1987. During her ten years in Tulsa, she taught primarily in the University of Tulsa's Master of Taxation program. She joined the faculty of West Texas A&M University in 1997.

On-campus, Dr. Pulliam teaches the income tax accounting courses and is the director of the Master of Professional Accounting (MPA) program and faculty adviser for Mortar Board. She is the McCray Professor of Business and a Regents Professor in the Texas A&M System.

Dr. Pulliam's publications include many papers appearing in Tax Advisor, Journal of Accountancy, Practical Tax Strategies, Oil, Gas and Energy Quarterly and Journal of Forensic Accounting as an author or co-author. She is also a co-author of the books "Advising the 60+ Investor" and "Personal Service Corporations" published as part of the Research Institute of America's Tax Adviser's Planning Service.

Dr. Pulliam has two children and two granddaughters. Her daughter is an environmental engineer in Edmond, Oklahoma. Her son is a student at Texas Tech pursuing a PhD in mechanical engineering. A long-time Trekkie, she was quite upset when Star Trek Enterprise went out of production. She now watches all the NCISs, Big Bang Theory and Scorpion. Visits to the weight room, various service activities and writing an AMT book occupy her spare time since her kids don't play soccer any longer (but her granddaughters do).