### Question
How is the term differently treated item defined?


### Answer
The term **differently treated item** is defined in *26 U.S.C. § 59* as the following:

> any item of tax preference or any other item which is treated differently for purposes of this part than for purposes of computing the regular tax

#### Citation:
  - *26 U.S.C. § 59*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

