A Review of the Alternative Minimum Tax as It Applies To Estates and Trusts For Tax Year 2013 (PDF)
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Estates and trusts may be subject to the alternative minimum tax (AMT). Generally, the AMT applies to an estate or trust that has a share of alternative minimum taxable income in excess of the exemption amount. The AMT exemption phases out above a specified threshold level. This EIA reviews the alternative minimum tax as it applies to estates and trusts for tax year 2013.
Diane L. Mutolo, J.D., LL.M. is a member of the New York Bar, and her LL.M. is in Taxation. She is the update author for the LexisNexis Matthew Bender treatise, How to Save Time & Taxes Preparing Fiduciary Income Tax Returns.
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