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Part I Overview
Part II Adjustments
Part III Preferences
Part IV Exemptions, Rates and Credits
Part V Computation of Corporate Alternative Minimum Tax
Part VI Adjusted Current Earnings
Part VII Affiliated Group Filing a Consolidated Return
Part VIII Computation of Alternative Minimum Tax for Individuals
Part IX Kiddie Tax
Part X Computation of AMT – Trusts and Estates
Part XI Planning to Minimize the Effect of the Alternative Minimum Tax
Computation Tool 1 Corporate Alternative Minimum Tax Formula
Computation Tool 2 Adjusted Current Earnings
Computation Tool 3 Computation of Exemption in Excess of Threshold - Corporations
Computation Tool 4 Individual Alternative Minimum Tax Formula
Computation Tool 5 Adjustment for Itemized Deductions
Computation Tool 6 Computation of Exemption in Excess of Threshold - Individuals
Computation Tool 7 Individual Alternative Minimum Tax Computation – With Capital Gains
Computation Tool 8 Individual Alternative Minimum Tax Credit Computation
Computation Tool 9 Evaluation of AMT Effects of Tax Accounting Methods
Computation Tool 9 (cont) Evaluation of AMT Effects of Tax Accounting Methods
Computation Tool 9 (cont) Evaluation of AMT Effects of Tax Accounting Methods
Computation Tool 10 Evaluation of AMT Effects of Alternative Investments
Computation Tool 10 (cont) Evaluation of AMT Effects of Alternative Investments
Client Letter 1 Alternative Minimum Tax – Individuals
Client Letter 2 Alternative Minimum Tax – Corporations
Client Letter 3 Alternative Minimum Tax Exception for Small Corporations
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