alternative minimum taxable income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 55 — for purposes of this part (15 versions over time)
The term “alternative minimum taxable income” means the taxable income of the taxpayer for the taxable year—
(i) determined with the adjustments provided in section 56 and section 58, and
(ii) increased by the amount of the items of tax preference described in section 57.