26 U.S.C. 59: Other definitions and special rules

2022

• Pub. L. 117–169, §10101(a)(2), added subsec. (k). Law text · (k)
• Pub. L. 117–169, §13904(a), amended subpar. (D) generally. Prior to amendment, text of subpar. (D) read as follows: Law text · (k)
• Pub. L. 117–169, §10101(c), added subsec. (l). Law text · (l)

2018

• Pub. L. 115–141 substituted "27" for "27(a)" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (a)

2017

• Pub. L. 115–97, §12001(b)(3)(C)(i), substituted "section 55(b)(1) in lieu of the highest rate of tax specified in section 1" for "subparagraph (A)(i) or (B)(i) of section 55(b)(1) (whichever applies) in lieu of the highest rate of tax specified in section 1 or 11 (whichever appli… Law text · (a)
• Pub. L. 115–97, §12001(b)(3)(C)(ii), substituted "means the amount determined under the first sentence of section 55(b)(1)(A)." for "means— Law text · (a)
• Pub. L. 115–97, §12001(b)(10), struck out subsec. (b). Text read as follows: "In the case of any corporation for which a credit is allowable for the taxable year under section 30A or 936, alternative minimum taxable income shall not include any income with respect to which a credit is … Law text · (b)
• Pub. L. 115–97, §12001(b)(10), struck out subsec. (f). Text read as follows: "Except as otherwise provided in this part, section 291 (relating to cutback of corporate preferences) shall apply before the application of this part." Law text · (f)
• Pub. L. 115–97, §11002(d)(4), substituted "for '2016' in subparagraph (A)(ii)" for "for '1992' in subparagraph (B)". Law text · (j)

2004

• Pub. L. 108–357 redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which related to limitation on alternative minimum tax foreign tax credit and carryback and carryforward of excess. (American Jobs Creation Act of 2004) Law text · (a)

1998

• Pub. L. 105–206, §6011(a), redesignated par. (3), relating to election to use simplified section 904 limitation, as (4). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a), (4)
• Pub. L. 105–206, §6023(2), substituted "credits under section 30A or 936" for "section 936 credit" in heading. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (b)

1997

• Pub. L. 105–34, §1057(a), struck out subpar. (C) which read as follows: (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1103(a), added par. (3) relating to election to use simplified section 904 limitation. (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1201(b)(1), amended subsec. (j) generally, restating limitation on exemption amount, adding provisions for inflation adjustment of such amount, and deleting provisions relating to limitation based on parental minimum tax and unused parental minimum tax exemption. (Taxpayer Relief Act of 1997) Law text · (j)

1996

• Pub. L. 104–188, §1703(e)(1), substituted "the pre-credit tentative minimum tax" for "the amount determined under section 55(b)(1)(A)". (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1703(e)(2), substituted "specified in subparagraph (A)(i) or (B)(i) of section 55(b)(1) (whichever applies)" for "specified in section 55(b)(1)(A)". (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1703(e)(1), substituted "the pre-credit tentative minimum tax" for "the amount determined under section 55(b)(1)(A)". (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1703(e)(3), substituted "which would be the pre-credit tentative minimum tax" for "which would be determined under section 55(b)(1)(A)". (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1703(e)(4), added par. (3). (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1601(b)(2)(D), substituted "section 30A or 936, alternative minimum taxable income shall not include any income with respect to which a credit is determined under section 30A or 936." for "section 936, alternative minimum taxable income shall not include any amount wi… (Small Business Job Protection Act of 1996) Law text · (b)
• Pub. L. 104–188, §1704(m)(3), substituted "twice the amount in effect for the taxable year under section 63(c)(5)(A)" for "$1,000". (Small Business Job Protection Act of 1996) Law text · (j)
• Pub. L. 104–188, §1702(a)(1), substituted "section 1(g)(3)(B)" for "section 1(i)(3)(B)". (Small Business Job Protection Act of 1996) Law text · (j)

1992

• Pub. L. 102–486 substituted "and section 57(a)(2)(E)" for "and the alternative tax energy preference deduction under section 56(h)". · (a)

1990

• Pub. L. 101–508, §11801(c)(2)(D), inserted "and" at end of subpar. (B), redesignated subpar. (D) as (C), and struck out former subpar. (C) which read as follows: "for purposes of section 904, any increase in alternative minimum taxable income by reason of section 56(c)(1)(… · (a)
• Pub. L. 101–508, §11531(b)(2), inserted before period at end "and the alternative tax energy preference deduction under section 56(h)". · (a)
• Pub. L. 101–508, §11101(d)(3)(A), substituted "section 1(g)" for "section 1(i)" in pars. (1), (2)(A), (B)(i)(I), (II), (D), and (3). · (j)
• Pub. L. 101–508, §11702(d)(1), inserted "(or, if greater, the child's share of the unused parental minimum tax exemption)" before period at end. · (j)
• Pub. L. 101–508, §11101(d)(3)(B), substituted "section 1(g)(3)(B)" for "section 1(i)(3)(B)". · (j)
• Pub. L. 101–508, §11702(d)(3), substituted "paragraphs (3)(D), (5), and (6)" for "paragraphs (5) and (6)". · (j)
• Pub. L. 101–508, §11702(d)(2), added par. (3). · (j)

1989

• Pub. L. 101–239, §7612(e)(1), added subpar. (C). · (a)
• Pub. L. 101–239, §7611(f)(5)(B), inserted before period at end "(or, in the case of a qualified expenditure described in paragraph (2)(C), over the 60-month period beginning with the month in which such expenditure was paid or incurred)". · (e)
• Pub. L. 101–239, §7811(d)(1)(A), substituted "for the taxable year for which the item is taken into account or for any other taxable year" for "for any taxable year". · (g)
• Pub. L. 101–239, §7611(f)(6), substituted "amounts" for "interest" in heading and "any amount shall" for "interest shall" in text. · (i)
• Pub. L. 101–239, §7811(j)(7), substituted "Other rules" for "Others rules" in heading. · (j)

1988

• Pub. L. 100–647, §1007(e)(3), added subpar. (D). · (a)
• Pub. L. 100–647, §1007(e)(1), inserted "(determined without regard to section 291)" after "as a deduction". · (e)
• Pub. L. 100–647, §1007(e)(2), substituted "taxable year with the adjustments of sections 56, 57, and 58" for "taxable year— · (h)
• Pub. L. 100–647, §1007(e)(4), inserted "(other than this part)" after "of this subtitle" and substituted "subtitle" for "title" before "solely". · (i)
• Pub. L. 100–647, §1014(e)(5)(A), added subsec. (j). · (j)