Public Law 119-102 (07/12/2026)

Part VI Alternative Minimum TAX

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

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