Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-142 (November 10, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART VI⁠—ALTERNATIVE MINIMUM TAX — Front Matter

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.