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Tax Guide for Investors: Guide to Alternative Minimum Tax (AMT)
Plain-language guide to the alternative minimum tax (AMT), which is "an extra tax some people have to pay on top of the regular income tax. The original idea ... was to prevent people with very high incomes from using special tax benefits to pay little or no tax." Discusses items that can cause AMT liability, claiming AMT credit, and related topics. From a tax lawyer and author of books and training materials on investment-related tax topics.
http://fairmark.com/amt/
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