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.