Alternative Minimum Tax—Corporations
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- Instructions for Form 4626 - Introductory Material
- General Instructions
- Specific Instructions
- Line 1. Taxable Income or (Loss) Before Net Operating Loss Deduction
- Line 2. Adjustments and Preferences
- Line 2a. Depreciation of Post-1986 Property
- Line 2b. Amortization of Certified Pollution Control Facilities
- Line 2c. Amortization of Mining Exploration and Development Costs
- Line 2d. Amortization of Circulation Expenditures
- Line 2e. Adjusted Gain or Loss
- Line 2f. Long-Term Contracts
- Line 2g. Merchant Marine Capital Construction Funds
- Line 2h. Section 833(b) Deduction
- Line 2i. Tax Shelter Farm Activities
- Line 2j. Passive Activities
- Line 2k. Loss Limitations
- Line 2l. Depletion
- Line 2m. Tax-Exempt Interest Income From Specified Private Activity Bonds
- Line 2n. Intangible Drilling Costs
- Line 2o. Other Adjustments And Preferences
- Line 4. Adjusted Current Earnings (ACE) Adjustment
- Line 6. Alternative Tax Net Operating Loss Deduction (ATNOLD)
- Line 7. Alternative Minimum Taxable Income
- Line 8. Exemption Phase-Out Computation
- Line 10
- Line 11. Alternative Minimum Tax Foreign Tax Credit (AMTFTC)
- Line 13
- Adjusted Current Earnings (ACE) Worksheet Instructions
- Instructions for Form 4626 - Notices
- Instructions for Form 4626 - Additional Material
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