Public Law 119-73 (01/23/2026)

Part VI Alternative Minimum TAX

Browse 0 units and 6 sections in Part VI Alternative Minimum TAX of Title 26.

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Sections in Part VI

§ 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