Alternative Minimum Tax definition

Alternative Minimum Tax means the alternative minimum tax imposed under Section 55 of the Code.

Alternative Minimum Tax means any excess of tentative minimum tax over the regular income tax.

Alternative Minimum Tax means the tax imposed on corporations by Section 55 of the Code.

Examples of Alternative Minimum Tax in a sentence

• See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~5 Alternative minimum tax (trusts only) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~6 Tax on noncompliant facility income.

• See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | 42 Alternative minimum tax (trusts only) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~43 Tax on Noncompliant Facility Income.

• Alternative minimum tax Individuals who receive distributions of taxable dividends or capital gains from a Purpose Trust or dividends from the Company or who realize net capital gains from the disposition of securities of a fund may be subject to alternative minimum tax under the Tax Act.

• Safer Recruitment practice includes scrutinising applicants, verifying identity, academic or vocational qualifications, obtaining professional and character references, checking previous employment history, and ensuring that a candidate has the health and physical capacity for the job.

• A farm income averaging election has no effect in de- termining the amount of wages for pur- poses of the Federal Insurance Con- tributions Act (FICA), the Federal Un- employment Tax Act (FUTA), and the Collection of Income Tax at Source on Wages (Federal income tax with- holding), or the amount of net earnings from self-employment for purposes of the Self-Employment Contributions Act (SECA).(4) Alternative minimum tax.

• This amount should be shown in box 12 of your Form W-2.• Alternative minimum tax.

• For purposes of this paragraph (c), an Institution is treated as a single entity that includes the income, ex- penses, assets, liabilities, and at- tributes of its Consolidated Subsidi- aries, with appropriate adjustments to prevent duplication.(iii) Alternative minimum tax.

• See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ | 38 Alternative minimum tax ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~39 Tax on Non-Compliant Facility Income.

• See instructions ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ |43 Alternative minimum tax (trusts only) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~44 Tax on Noncompliant Facility Income.

• See section 1(h) for the rates that apply to the S portion’s net capital gain.(2) Alternative minimum tax exemption.

More Definitions of Alternative Minimum Tax

Alternative Minimum Tax means, with respect to such a Member, the amount of the tax imposed by Code Section 55(a) (as determined in accordance with Code Sections 55 through 59, inclusive), excluding any such tax attributable to a sale or other disposition (other than in the ordinary course of business) of any Class C Common Contributed Property (to the extent that at the time of its contribution to the Company its Gross Asset Value differs from its Basis), assuming that such Member has no income, gain, loss, deduction, or other item to be taken into account for federal income tax purposes other than such Member's allocations from the Company.

Alternative Minimum Tax means the tax imposed under 26 U.S.C. §55. A producer would be considered to be subject to the alternative minimum tax for any tax year in which its current federal income tax liability is determined by reference to its tentative minimum taxable income. Generally, a taxpayer would be considered to be subject to the alternative minimum tax for a tax year if there is a minimum tax credit available for carryforward to future years, or if its use of tax credits was limited by reference to its tentative minimum tax.

Alternative Minimum Tax means a tax (or an increased amount of the tax liability) that is due based on an alternative calculation method that might create a tax liability even if the standard calculation does not.

Alternative Minimum Tax means any excess of tentative minimum tax over the regular in- come tax.

Alternative Minimum Tax means any excess of tentative minimum tax over the regular income tax.[PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).]