A federal tax aimed at ensuring that wealthy individuals, estates, trusts , and corporations pay a minimal level income tax . For individuals, the AMT is calculated by adding adjusted gross income to tax preference items .
ALTERNATIVE MINIMUM TAX(AMT)
Meaning of ALTERNATIVE MINIMUM TAX(AMT) in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012