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Alternative Minimum Tax - AMT |
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Alternative Minimum Tax - AMT A tax calculation that adds certain tax preference items back into adjusted gross income. If AMT is higher than the regular tax liability for the year, the regular tax and the amount by which the AMT exceeds the regular tax are paid. Notes: AMT is designed to prevent taxpayers from escaping their fair share of tax liability by using certain tax breaks.See also: Adjusted Gross Income - AGI, Income Tax |
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