### Question
What does pre-credit tentative minimum tax mean?


### Answer
**Pre-credit tentative minimum tax** has the following meaning in *26 U.S.C. § 59*:

> the amount determined under the first sentence of section 55(b)(1)(A)

#### 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**

