tentative minimum tax
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 26 — for purposes of this part
For purposes of this part, the term “tentative minimum tax” means the amount determined under section 55(b)(1).
26 U.S.C. § 53 — for purposes of this section (3 versions over time)
The term “tentative minimum tax” has the meaning given to such term by section 55(b).