### Question
How does the law define alternative minimum taxable income?


### Answer
Under *26 U.S.C. § 55*, **alternative minimum taxable income** is defined as:

> the taxable income of the taxpayer for the taxable year—


(A) determined with the adjustments provided in section 56 and section 58, and


(B) increased by the amount of the items of tax preference described in section 57

#### Citation:
  - *26 U.S.C. § 55*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

