U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter A—Determination of Tax LiabilityTitle 26PartPart VI—Alternative Minimum TaxContents§ 55. Alternative minimum tax imposed§ 56. Adjustments in computing alternative minimum taxable income§ 56A. Adjusted financial statement income§ 57. Items of tax preference§ 58. Denial of certain losses§ 59. Other definitions and special rules