PART VI—ALTERNATIVE MINIMUM TAX — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 55. | Alternative minimum tax imposed. | |
| 56. | Adjustments in computing alternative minimum taxable income. | |
| 56A. | Adjusted financial statement income. | |
| 57. | Items of tax preference. | |
| 58. | Denial of certain losses. | |
| 59. | Other definitions and special rules. |
Editorial Notes
Amendments
2022—Pub. L. 117–169, title I, § 10101(b)(2), Aug. 16, 2022, 136 Stat. 1827, added item 56A.