26 USC Subtitle A, CHAPTER 1, Subchapter A, PART VI: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter A, PART VI: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART VI-ALTERNATIVE MINIMUM TAX

PART VI-ALTERNATIVE MINIMUM TAX

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.