tentative minimum tax
Defined in 2 places of the United States Code.
For purposes of this part, the term “tentative minimum tax” means the amount determined under section 55(b)(1).
Source
- 1994–present26 U.S.C. § 26Internal Revenue Code · Limitation based on tax liability; definition of tax liability · for purposes of this part
The term “tentative minimum tax” has the meaning given to such term by section 55(b).
Source
- 1994–present26 U.S.C. § 53Internal Revenue Code · Credit for prior year minimum tax liability · for purposes of this section
The term "tentative minimum tax" has the meaning given to such term by section 55(b), except that in the case of a corporation, the tentative minimum tax shall be treated as zero.
Source
- 2017–202226 U.S.C. § 53Internal Revenue Code · Credit for prior year minimum tax liability · for purposes of this section