2001 Tax Help Archives  
  Home > Tax Prep Help > 2001 > Publications > Publication 225

Publication 225 2001 Tax Year

Introduction

HTML Page 4005 of 166

This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

The tax laws give special treatment to some types of income, allow special deductions for some types of expenses, and allow credits for certain taxpayers. These laws enable some taxpayers with substantial economic income to significantly reduce their regular tax. The alternative minimum tax (AMT) ensures that these taxpayers pay at least a minimum amount of tax on their economic income.

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

Previous | First | Next

Publication Index | 2001 Tax Help Archives | Tax Help Archives | Home