The Alternative Minimum Tax for Individuals

[摘要] This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.

[发布日期] 2002-12-04 [发布机构] Library of Congress. Congressional Research Service.

[关键词] Taxation;Minimum tax