### Question
How does the law define tentative minimum tax?


### Answer
Under *26 U.S.C. § 53*, **tentative minimum tax** is defined as:

> given to such term by section 55(b), except that in the case of a corporation, the tentative minimum tax shall be treated as zero.

#### Citation:
  - *26 U.S.C. § 53*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart G-Credit Against Regular Tax for Prior Year Minimum Tax Liability**

