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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词条贡献者

法律翻译Carl，知名法学院法律英语专业，专注翻译各类与复杂商业纠纷有关的法律文件。