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Topic 556: Alternative Minimum Tax (AMT)
This article provides information on the alternative minimum tax (AMT), which is "a separately figured tax that eliminates many deductions and credits, thus increasing tax liability for an individual who would otherwise pay less tax." Includes links to instruction and forms (1040, 6251, and 8801), and to related tax topics and resources. From the Internal Revenue Service (IRS).
http://www.irs.gov/taxtopics/tc556.html
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