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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI. Filing Your Returns and Paying Taxes - Including Electronic Options VII. Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Introduction

The tax laws give special treatment to some types of income, allowspecial deductions for some types of expenses, and allow credits forcertain taxpayers. These laws enable some taxpayers with substantialeconomic income to significantly reduce their regular tax. Thealternative minimum tax (AMT) ensures that these taxpayers pay atleast a minimum amount of tax on their economic income.

This chapter discusses the AMT for individuals. For informationabout the AMT for corporations, see Publication 542,Corporations.

Table 14-1

When Enough's Enough | Publication 225, Farmer's | International Issues | Publication 541, Partners | Reflections in the Mirror | Publication 334, Tax Guid | Publication 535, Business | Publication 51, Circular | ASBDC.Net Business Librar | Publication 946, How To D | Publication 505, Tax With | Publication 954, Tax Ince | Publication 535, Business | Form 943 Employers Annual | Patent Package Informatio | Publication 51, Circular | Publication 541, Partners | Publication 1, Your Right | Alerts | Publication 538, Accounti | Cd Duplication - Styrsystem - Home Equity Loan - Auto Insurance Quotes - Debt Consolidation