ALTERNATIVE MINIMUM TAX

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Determination of Tax Liability
  7. ALTERNATIVE MINIMUM TAX

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Section
55

Alternative minimum tax imposed

Section
56

Adjustments in computing alternative minimum taxable income

Section
57

Items of tax preference

Section
58

Denial of certain losses

Section
59

Other definitions and special rules