<Ul> <Li> Long term contracts: taxpayers must use the percentage of completion method for AMT . </Li> <Li> Mine exploration and development costs must be capitalized and amortized over 10 years, rather than expensed . </Li> <Li> Certain accelerated deductions related to pollution controls facilities are not allowed . </Li> <Li> The credit allowed for alcohol and biodiesel fuels is included in income . </Li> </Ul> <Li> Long term contracts: taxpayers must use the percentage of completion method for AMT . </Li> <Li> Mine exploration and development costs must be capitalized and amortized over 10 years, rather than expensed . </Li> <Li> Certain accelerated deductions related to pollution controls facilities are not allowed . </Li>

A comprehensive tax of 15 on all forms of income with no deductions or exclusions is an example of a