### Question
How is the term tentative minimum tax defined?


### Answer
The term **tentative minimum tax** is defined in *26 U.S.C. § 53* as the following:

> given to such term by section 55(b).

#### 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**

