pre-credit tentative minimum tax
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “pre-credit tentative minimum tax” means—
(A) in the case of a taxpayer other than a corporation, the amount determined under the first sentence of section 55(b)(1)(A)(i), or
(B) in the case of a corporation, the amount determined under section 55(b)(1)(B)(i).
Source
- 1997–201726 U.S.C. § 59Internal Revenue Code · Other definitions and special rules · for purposes of this part
For purposes of this subsection, the term “pre-credit tentative minimum tax” means—
(A) in the case of a taxpayer other than a corporation, the amount determined under the first sentence of section 55(b)(1)(A)(i), or
(B) in the case of a corporation, the amount determined under section 55(b)(1)(B)(i).
In the case of any corporation for which a credit is allowable for the taxable year under section 30A or 936, alternative minimum taxable income shall not include any income with respect to which a credit is determined under section 30A or 936.
In the case of any estate or trust, the alternative minimum taxable income of such estate or trust and any beneficiary thereof shall be determined by applying part I of subchapter J with the adjustments provided in this part.
Source
- 1996–199726 U.S.C. § 59Internal Revenue Code · Other definitions and special rules · for purposes of this part
For purposes of this subsection, the term "pre-credit tentative minimum tax" means the amount determined under the first sentence of section 55(b)(1)(A).
Source
- 2017–present26 U.S.C. § 59Internal Revenue Code · Other definitions and special rules · for purposes of this part