alternative minimum taxable income

(2)The term “alternative minimum taxable income” means the taxable income of the taxpayer for the taxable year— (A)determined with the adjustments provided in section 56 and section 58, and (B)increased by the amount of the items of tax preference described in section 57.

Source

26 USC § 55(b)(2)


Scoping language

For purposes of this part
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