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United States Code
Title 26
A
Chapter 1
Subchapter A
Part VI
Alternative Minimum Tax
PART VI— ALTERNATIVE MINIMUM TAX
Editorial Notes
Amendments
2022—
Pub. L. 117–169, title I, § 10101(b)(2)
,
Aug. 16, 2022
,
136 Stat. 1827
, added item 56A.
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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