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Alternative Minimum Tax
54 other sections not shown
acquired adjusted basis adjusted gross income aggregate allocable annuity apply assets attributable beneficiary benefit calendar carryback chapter computed contract contribution corporation decedent December 31 deduction allowed defined in section described in paragraph described in section described in subparagraph determined without regard distribution dividends election employee estate tax exceed excess exempt expenses extent fair market value filed futures contract gain or loss general.—The term gift gift tax gross income health savings account includible in gross indebtedness individual interest liability meaning of section ordinary income partner partnership payment percent period person portion preceding sentence purposes of paragraph purposes of subparagraph purposes of subsection real property received regulations prescribed relating respect Roth IRA sale or exchange shareholder Special rule subchapter subtitle taken into account target corporation tax imposed taxable income taxable year beginning taxpayer term qualified thereof tion trade or business transaction transfer transferor treated trust