### Question
Can you define what taxable excess means?


### Answer
**Taxable excess** is defined as the following in *26 U.S.C. § 55*:

> so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount

#### 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**

