tax preference items
tax preference items 〈美〉税收优惠项目 在计算纳税人的最低替代税时所必须考虑的特定项目。这些项目在计算常规税的应税收入时予以扣除，但在计算最低替代税的应税收入时需计入。 (→alternative minimum tax)
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TAX-PREFERENCE ITEMS
tax preference items
tax-preference items. Certain items that, even though lawfully deducted in arriving at taxable income for regular tax purposes, must be considered in calculating a taxpayer’s alternative minimum tax. See alternative minimum tax under TAX. [Cases: Internal Revenue 3550. C.J.S. Internal Revenue §§ 358–361.]
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