Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section56&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-05-29 14:20:00
Document Index: 355097208

Matched Legal Cases: ['§701', '§10202', '§1002', '§2001', '§5041', '§6079', '§7205', '§11103', '§1915', '§13115', '§1601', '§312', '§402', '§1212', '§4006', '§4', '§1', '§314', '§102', '§417', '§1202', '§403', '§101', '§248', '§422', '§835', '§1326', '§403', '§17', '§11', '§3022', '§706', '§1008', '§13', '§9013', '§215', '§11027', '§401', '§103', '§103']

[USC02] 26 USC 56: Adjustments in computing alternative minimum taxable income
26 USC 56: Adjustments in computing alternative minimum taxable income Text contains those laws in effect on May 28, 2020
(C) Treatment of certain recoveries
(D) Standard deduction and deduction for personal exemptions not allowed
(E) Section 68 not applicable
(Added Pub. L. 99–514, title VII, §701(a), Oct. 22, 1986, 100 Stat. 2322 ; amended Pub. L. 100–203, title X, §§10202(d), 10243(a), Dec. 22, 1987, 101 Stat. 1330–392 , 1330-423; Pub. L. 100–647, title I, §§1002(a)(12), 1007(b)(1)–(14)(A), (15)–(19), title II, §§2001(c)(3)(A), 2004(b)(2), (3), title V, §5041(b)(4), title VI, §§6079(a)(1), 6303(a), Nov. 10, 1988, 102 Stat. 3355 , 3428-3432, 3594, 3599, 3674, 3709, 3755; Pub. L. 101–239, title VII, §§7205(b), 7611(a)–(f)(4), 7612(c)(1), (d)(1), 7811(d)(3), 7815(e)(2), (4), Dec. 19, 1989, 103 Stat. 2335 , 2371-2374, 2408, 2419; Pub. L. 101–508, title XI, §§11103(b), 11301(b), 11531(a), (b)(1), 11704(a)(1), 11801(a)(3), (c)(2)(A)–(C), (9)(G), 11812(b)(4), Nov. 5, 1990, 104 Stat. 1388–406 , 1388-449, 1388-488, 1388-490, 1388-518, 1388-520, 1388-522, 1388-523, 1388-526, 1388-535; Pub. L. 102–486, title XIX, §1915(a)(2), (b)(2), (c)(1), (2), Oct. 24, 1992, 106 Stat. 3023 , 3024; Pub. L. 103–66, title XIII, §§13115(a), 13171(b), 13227(c), Aug. 10, 1993, 107 Stat. 432 , 454, 493; Pub. L. 104–188, title I, §§1601(b)(2)(B), (C), 1621(b)(2), 1702(c)(1), (e)(1)(A), (g)(4), (h)(12), 1704(t)(1), (48), Aug. 20, 1996, 110 Stat. 1832 , 1833, 1867, 1869, 1870, 1873, 1874, 1887, 1889; Pub. L. 105–34, title III, §312(d)(1), title IV, §§402, 403(a), title XII, §1212(a), Aug. 5, 1997, 111 Stat. 839 , 844, 1000; Pub. L. 105–277, div. J, title IV, §4006(c)(2), Oct. 21, 1998, 112 Stat. 2681–912 ; Pub. L. 106–519, §4(1), Nov. 15, 2000, 114 Stat. 2432 ; Pub. L. 106–554, §1(a)(7) [title III, §314(d)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-643; Pub. L. 107–147, title I, §102(c)(1), title IV, §417(5), Mar. 9, 2002, 116 Stat. 26 , 56; Pub. L. 108–173, title XII, §1202(b), Dec. 8, 2003, 117 Stat. 2480 ; Pub. L. 108–311, title IV, §403(b)(4), Oct. 4, 2004, 118 Stat. 1187 ; Pub. L. 108–357, title I, §§101(b)(4), 102(b), title II, §248(b)(1), title IV, §422(b), title VIII, §835(b)(1), Oct. 22, 2004, 118 Stat. 1423 , 1428, 1457, 1519, 1593; Pub. L. 109–58, title XIII, §1326(d), Aug. 8, 2005, 119 Stat. 1017 ; Pub. L. 109–135, title IV, §403(a)(14), (r)(2), Dec. 21, 2005, 119 Stat. 2619 , 2628; Pub. L. 109–304, §17(e)(1), Oct. 6, 2006, 120 Stat. 1707 ; Pub. L. 110–172, §11(g)(1), (2), Dec. 29, 2007, 121 Stat. 2489 , 2490; Pub. L. 110–289, div. C, title I, §3022(a)(2), July 30, 2008, 122 Stat. 2894 ; Pub. L. 110–343, div. C, title VII, §§706(b)(3), 708(c), Oct. 3, 2008, 122 Stat. 3922 , 3925; Pub. L. 111–5, div. B, title I, §§1008(d), 1503(b), Feb. 17, 2009, 123 Stat. 318 , 354; Pub. L. 111–92, §13(b), Nov. 6, 2009, 123 Stat. 2993 ; Pub. L. 111–148, title IX, §9013(c), Mar. 23, 2010, 124 Stat. 868 ; Pub. L. 113–295, div. A, title II, §§215(b), 221(a)(9), (25)(B), (30)(C), Dec. 19, 2014, 128 Stat. 4034 , 4038, 4040, 4042; Pub. L. 115–97, title I, §§11027(b), 12001(b)(7), (8)(A), Dec. 22, 2017, 131 Stat. 2077 , 2093; Pub. L. 115–141, div. U, title IV, §401(b)(7), (8), Mar. 23, 2018, 132 Stat. 1202 ; Pub. L. 116–94, div. Q, title I, §103(b), Dec. 20, 2019, 133 Stat. 3228 .)
2019-Subsec. (b)(1)(B) to (F). Pub. L. 116–94 redesignated subpars. (C) to (F) as (B) to (E), respectively, and struck out former subpar. (B). Prior to amendment, text of subpar. (B) read as follows: "In determining the amount allowable as a deduction under section 213, subsection (a) of section 213 shall be applied without regard to subsection (f) of such section. This subparagraph shall not apply to taxable years beginning after December 31, 2016, and ending before January 1, 2019".
Pub. L. 116–94, div. Q, title I, §103(c), Dec. 20, 2019, 133 Stat. 3228 , provided that: "The amendments made by this section [amending this section and section 213 of this title] shall apply to taxable years ending after December 31, 2018."