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Alternative Minimum Tax
AMT. An IRS mechanism created to ensure that high-income individuals, corporations, Trust , and estates pay at least some minimum amount of tax, regardless of Deduction , credits or Exemption . It operates by adding certain tax-preference items back into adjusted Gross income . While it was once only important for a small number of high-income individuals who made extensive use of Tax shelters and Deduction , more and more people are being affected by it. The AMT is triggered when there are large numbers of personal exemptions on state and Local taxes Paid , large numbers of miscellaneous itemized deductions or medical Expense , or by Incentive Stock Option (ISO) plans.
Related Terms: 21
AMT , Credit , Deduction , Expense , Exempt , Exemption , Gross income , High , Import , Inc. , ITS , Local , Option , Paid , Personal exemption , Ratio , Stock option , Tax , Trust , Tax shelter , Trigger
Semi Related Terms: 889 CLICK HERE TO VIEW
10-K ,
52-week high ,
401(k) plan ,
403(b) plan ,
457 plan ,
19c3 stock ,
Accredited Personal Financial Planning Specialist ,
Accrued expense ,
Adjusted balance method ,
Adjusted basis ,
Allowance for depreciation ,
Asset/equity ratio ,
Adjustable rate ,
Accrual of discount ,
After-tax basis ,
American Municipal Bond Assurance Corporation ,
American Stock Exchange ,
Amortization of premium ,
At par ,
All or any part ,
At best ,
At call ,
Accumulated earnings tax ,
Adjustable rate preferred stock ,
Automatic reinvestment plan ,
Adjusted futures price ,
Alien corporation ,
All-risks coverage ,
At risk ,
Aggregate corporation ,
Add-on service ,
Abstract of title ,
Action to quiet title ,
As is ,
Assignment to creditors ,
Attorney in fact ,
Adjustable Rate Mortgage ,
Advance rate ,
Annual Percentage Rate ,
Applicable federal rate ,
Assignment of mortgage ,
A shares ,
Automatic investment plan ,
Average price per share ,
American option ,
American-style option ,
Asian option ,
At the money ,
Average option ,
Absorption rate ,
After-tax contributions ,
Age-weighted plan ,
Across the board ,
Additional paid-in capital ,
Affiliated person ,
Abusive tax shelter ,
Adoption credit ,
Ad valorem ,
After-tax ,
Alternative Minimum Tax ,
Amount recognized ,
AMT ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Automated Pricing and Reporting System ,
Away from the market ,
Back pay ,
Below the line ,
Books of final entry ,
Books of original entry ,
Book value per share ,
Burn rate ,
Bank credit ,
Banking Act of 1933 ,
Bank Trust Department ,
Benchmark interest rate ,
Bid-to-cover ratio ,
Bureau of Public Debt ,
Back office ,
Brought over the wall ,
Buying on margin ,
Buy on close ,
Buy on opening ,
Buy the book ,
Basic earnings per share ,
Back door ,
Back door financing ,
Balance of payments ,
Bank Rate ,
Base interest rate ,
Board of Governors ,
Back months ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
Base rate ,
Blended rate ,
Broker loan rate ,
Business credit ,
Back-end load ,
B shares ,
Buy and write ,
Borrowed stock ,
Back testing ,
Back taxes ,
Before-tax income ,
Break-even tax rate ,
Breadth-of-market theory ,
Beat the gun ,
Cash asset ratio ,
Cash ratio ,
Collection ratio ,
Cost Of Goods Sold ,
Cost of sales ,
Credit order ,
Credit card ,
Credit union ,
Current income ,
Certificate of Participation ,
Collateral trust certificate ,
Committee on Uniform Securities Identification Procedures ,
Common stock equivalent ,
Conversion option ,
Conversion ratio ,
Corporate trust ,
Coupon rate ,
Credit analyst ,
Credit risk ,
Current production rate ,
CUSIP number ,
Call money rate ,
Clearing corporation ,
Code of procedure ,
Credit balance ,
Capitalization of income ,
Capitalization rate ,
Cap rate ,
Civilian unemployment rate ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Credit squeeze ,
Cyclical stock ,
Cash and carry trade ,
Certificated stock ,
Chasing the market ,
Cheapest to deliver ,
Chicago Board of Trade ,
CINS number ,
Combination plans ,
Cost-of-living rider ,
Credit insurance ,
Credit life insurance ,
Callable stock ,
Certificate of stock ,
Closed corporation ,
Consumer stock ,
Control stock ,
Cost of carry ,
Certificate of title ,
Contract for deed ,
Cancellation of debt ,
Cash credit ,
Certificate of Claim ,
Closed-end credit ,
Commercial credit ,
Consumer credit ,
Cost of debt capital ,
Cost of funds ,
Credit ,
Credit agency ,
Credit default swap ,
Credit derivative ,
Credit enhancement ,
Credit limit ,
Credit line ,
Credit score ,
Collective trust ,
C shares ,
Call option ,
Call ratio backspread ,
Class of options ,
Close to the money ,
Covered option ,
Credit spread ,
Certificate of Occupancy ,
Cloud on title ,
Cafeteria plan ,
Cash-balance plan ,
Cash or Deferred Arrangement ,
Collectively bargained plan ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Constant dollar plan ,
Capital gains tax ,
Child and dependent care credit ,
Consolidated tax return ,
Coefficient of determination ,
Cup and handle ,
Certificate of delivery ,
Close a position ,
Cornering the market ,
Curbs in ,
Deferred credit ,
Deferred tax ,
Discretionary expense ,
Deposit in transit ,
Date of issue ,
Date of payment ,
Double exempt ,
Dual currency bond ,
Dual listing ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Date of record ,
Dividend in arrears ,
Dividend payout ratio ,
Dividend rate ,
Dividend Reinvestment Plan ,
Dividend rollover plan ,
Desk (the) ,
Discount rate ,
Division of labor ,
Domestic corporation ,
Dual life insurance ,
Deal stock ,
Defensive stock ,
Distribution stock ,
Donated stock ,
De-escalation clause ,
De facto ,
Discretionary trust ,
Doing business as ,
Durable Power of Attorney ,
Date of maturity ,
Debtor in possession ,
Debtor-in-possession financing ,
Deed of Release ,
Deed of Trust ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Dual-purpose fund ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Defined benefit plan ,
Defined contribution plan ,
Dirty stock ,
Dogs of the Dow ,
Deduction ,
Disposable income ,
Daily high ,
Depth of market ,
Efficiency ratio ,
Expense ,
Effective annual interest rate ,
Eurodollar certificate of deposit ,
Embedded option ,
Escrowed to maturity ,
Exempt security ,
Ex-legal ,
Either-or order ,
Exchange rate ,
Economic growth rate ,
E-mini ,
Exchange for futures ,
Exchange for physical ,
Exchange of spot ,
Ex-pit transaction ,
Export-Import Bank ,
Effective tax rate ,
Employee Stock Purchase Plan ,
Employee stock repurchase agreement ,
Equity option ,
Ex-all ,
Exchange ratio ,
European-style option ,
Exchange-traded option ,
Exercise ratio ,
Ex-warrants ,
Estate tax ,
Employee Retirement Income Security Act of 1974 ,
Exclusion ratio ,
Ex-rights ,
Ex-rights date ,
Earned income tax credit ,
Education credit ,
Estimated tax ,
Excess profits tax ,
Excise tax ,
Exempt ,
Exemption ,
First In First Out ,
Fixed-charge coverage ratio ,
Federal Deposit Insurance Corporation ,
Federal Savings and Loan Association ,
Face-amount certificate ,
Federal Home Loan Mortgage Corporation ,
Fixed income ,
Fixed income equivalent ,
Fixed-income arbitrage ,
Flight to quality ,
Floating-rate bond ,
Flow of funds ,
Fictitious credit ,
Fill or kill ,
Front-ending an order ,
Floating exchange rate ,
Foreign currency option ,
Foreign exchange rate ,
Forward exchange rate ,
Forward P/E ,
Fully diluted earnings per share ,
Factors of production ,
Favorable balance of trade ,
Federal Reserve Discount Rate ,
Futures option ,
Foreign corporation ,
Face amount ,
Fee-for-service ,
First preferred stock ,
Form 8-K ,
Form S-1 ,
Full stock ,
Friends and family offering ,
Fair Credit Reporting Act ,
Fixed rate ,
Fixed-rate loan ,
Fixed-Rate Mortgage ,
Floating rate ,
Forward interest rate ,
Forward Rate Agreement ,
Full faith and credit ,
Family of funds ,
Fund of funds ,
Far option ,
Free and clear ,
Flexible benefit plan ,
Frozen plan ,
Fixed investment trust ,
Free right of exchange ,
Federal ID Number ,
Federal Tax Identification Number ,
Federal tax lien ,
Flat tax ,
Franchise tax ,
Gross income ,
Gross margin ,
Gross profit ,
Gross profit margin ,
Gross revenue ,
Gross sales ,
Government Securities Clearing Corporation ,
Growth stock ,
G-7 ,
General Agreement on Tariffs and Trade ,
Gross National Debt ,
Gross National Product ,
G-8 ,
Gross proceeds ,
Gross spread ,
Growth and income fund ,
Ginnie Mae trust ,
Gross lease ,
Gather in the stops ,
Gift tax ,
High-grade bond ,
High yield ,
Hart-Scott-Rodino Act of 1976 ,
Hit the bid ,
House of issue ,
Hedge ratio ,
Health Insurance Portability and Accountability Act ,
High ,
High-flyer ,
High-tech stock ,
Holder in due course ,
High credit ,
High-ratio mortgage ,
Home equity line of credit ,
Hidden tax ,
Hope credit ,
Head and shoulders ,
High-low index ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Income statement ,
Income bond ,
In escrow ,
Interest rate collar ,
Interest rate risk ,
Interest rate swap ,
International Securities Identification Number ,
In-house ,
Investment Advisor Act of 1940 ,
Investment Company Act of 1940 ,
Income coverage ,
Income stock ,
In line ,
Income distribution ,
Inflation rate ,
Interest rate futures ,
Import ,
Interbank Rate ,
Individual policy pension trust ,
Insider Trading sanctions Act of 1984 ,
Interest expense ,
Internal Rate of Return ,
Indication of interest ,
Inc. ,
In intestacy ,
Inter vivos trust ,
Impaired credit ,
Interest deduction ,
Interest-only loan ,
Interest rate ,
Interest rate cap ,
Interest rate ceiling ,
Interest rate floor ,
In play ,
In-process research and development ,
Income fund ,
Income risk ,
Investment trust ,
Index option ,
Interest rate option ,
I/O strip ,
Income property ,
Inheritance tax ,
Interest-only strip ,
Income replacement ratio ,
In-service withdrawal ,
Income exclusion rule ,
Individual tax return ,
Imbalance of orders ,
In and out ,
Individual investor ,
In sympathy ,
In the tank ,
ITS ,
Jointly and severally ,
Jumping the gun ,
Joint and several liability ,
Just title ,
Joint and survivor annuity ,
Joint Stock Company ,
Joint tax return ,
Knock-out option ,
Keogh Plan ,
Last In First Out ,
Liquidity ratio ,
Lender of last resort ,
Law of one price ,
Lending at a rate ,
Limit-on-close order ,
Local bill ,
Law of demand ,
Law of supply ,
Loose credit ,
Local ,
London International Financial Futures and Options Exchange ,
London Inter-Bank Offer Rate ,
Loan stock ,
Letter of comment ,
Living trust ,
Line of credit ,
Loan-to-cost ,
Loan-to-value ,
Loan-value ratio ,
Lock-in ,
Load-adjusted return ,
Lapsed option ,
Listed option ,
Large cap ,
Leading the market ,
Lifetime learning credit ,
Locked in ,
Long-term gain or loss ,
Luxury tax ,
Level I quotes ,
Liquidation preference ,
Minimum yield ,
Municipal investment trust ,
Make a market ,
Margin rate ,
Market on close order ,
Mark-to-market ,
Minimum maintenance ,
Medium of exchange ,
Marginal propensity to consume ,
Major medical insurance ,
Marginable stock ,
Market rate ,
Minimum payment ,
Money at call ,
Mortgage interest deduction ,
Mortgage rate ,
Minimum distribution ,
Marital deduction ,
Mill rate ,
Minimum fluctuation ,
Net income ,
Net income multiplier ,
Net Operating Income ,
Non-cash expense ,
National Credit Union Administration ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
New York Stock Exchange ,
Nominal rate ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
National Securities Clearing Corporation ,
Net capital ratio ,
Non-equity option ,
Nonvoting stock ,
Net estate ,
Nondiscretionary trust ,
Null and void ,
Non-revolving credit card ,
Notice of Default ,
Notional principal amount ,
Non-resident alien tax ,
Naked option ,
Near option ,
Non-qualified stock option ,
Non-statutory stock option ,
National Association of Real Estate Investment Trusts ,
Non-contributory plan ,
Non-insured plan ,
Non-qualified retirement plan ,
Nasdaq Small Cap Market ,
No-load stock ,
Nonstock Corporation ,
New high ,
Off the books ,
Overhead ratio ,
Office of Thrift Supervision ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Option account ,
Or better ,
Other income ,
Operating rate ,
Option ,
Optionable stock ,
Original issue stock ,
Opinion of title ,
On account ,
On-the-spot loan ,
Open-end credit ,
Option income fund ,
Option chain ,
Option contract ,
Option holder ,
Option margin ,
Option pool ,
Option premium ,
Option price ,
Option pricing curve ,
Options Clearing Corporation ,
Option series ,
Option spread ,
Option writer ,
Out of the money ,
Old age, survivors, and disability insurance ,
Ordinary income ,
On-balance volume ,
Odd lot buy/sell ratio ,
On close ,
On open ,
On the opening ,
Option exchange ,
Pooling of interests ,
Pre-depreciation profit ,
Pre-tax profit margin ,
Profit and loss statement ,
Pass-through coupon rate ,
Payment-in-kind security ,
Phantom income ,
Price Value of a Basis Point ,
Payment for order flow ,
Payout ratio ,
Plow back ,
Preference shares ,
Preferred stock ,
Prior preferred stock ,
P&L ,
Primary earnings per share ,
Provision for income taxes ,
Personal Consumption Expenditures ,
Periodic payment plan ,
Personal Injury Protection ,
Pre-existing conditions ,
Per stirpes ,
Power of Attorney ,
Paid ,
Paid up ,
Personal guarantee ,
Personal interest ,
Prime rate ,
Principal amount ,
Prioritization of debt ,
People pill ,
Prime rate fund ,
Physical option ,
Premium income ,
Put option ,
Passive income ,
Personal property ,
Property tax ,
Pension Benefit Guaranty Corporation ,
Pension plan ,
Plan asset ,
Plan sponsor ,
Prototype plan ,
Paid-in capital ,
Paid-in surplus ,
Participating trust ,
Percent held by institutions ,
Pre-syndicate bid ,
Private Investment in Public Equity ,
Preservation of capital ,
Put ratio backspread ,
Personal exemption ,
Progressive tax ,
Proportional tax ,
Point-and-figure chart ,
Profit ratio ,
Painting the tape ,
Put/call ratio ,
Qualified retirement plan ,
Qualified trust ,
Reports and Records ,
Retention rate ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Risk adjusted return ,
Run rate ,
Real interest rate ,
Reserve ratio ,
Rate covenant ,
Real Estate Mortgage Investment Conduit ,
Reading the tape ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Round of funding ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Real economic growth rate ,
Registered Retirement Savings Plan ,
Reduced paid-up insurance ,
Ratio ,
Restricted stock ,
Red herring ,
Regulation A ,
Revisionary trust ,
Revocable trust ,
Right of first refusal ,
Right of rescission ,
Right to Know ,
Rate-improvement ,
Rate lock ,
Real estate owned ,
Regulation Z ,
Renegotiable rate ,
Revolving line of credit ,
Right of recourse ,
Rule of 78 ,
Ratio calendar combination ,
Ratio calendar spread ,
Ratio spread ,
Ratio write ,
Real estate ,
Real estate agent ,
Real estate broker ,
Right of redemption ,
Required Minimum Distribution ,
Retirement Equity Act of 1984 ,
Regressive tax ,
Ratio analysis ,
Return on Capital Employed ,
Rate of return ,
Real rate of return ,
Selling, General and Administrative Expenses ,
SG&A ,
Savings and Loan ,
Sight letter of credit ,
S&L ,
State bank ,
Stock association ,
Securities and Exchange Commission ,
Spot rate ,
Stock buyback ,
Securities Investor Protection Corporation ,
Segregation of securities ,
Sell the book ,
Small Order Execution System ,
Stock loan ,
Second preferred stock ,
Stock dividend ,
Savings rate ,
Standard of living ,
Swap rate ,
Single stock futures ,
Second-to-die insurance ,
Stock life insurance company ,
Secondary stock ,
Short interest ratio ,
Stock bonus plan ,
Stock certificate ,
Stock Clearing Corporation ,
Stock consolidation ,
Stock exchange ,
Stock index ,
Stock market ,
Stock option ,
Stock option plan ,
Stock power ,
Stock screening ,
Stock swap ,
Stock symbol ,
Stock ticker ,
Small corporate offering registration ,
Statute of Limitations ,
Sale and leaseback ,
Satisfaction of debt ,
Secured credit card ,
Start rate ,
Staggered board of directors ,
Stock fund ,
Systematic investment plan ,
Selling the spread ,
Single option ,
Spread option ,
Synthetic stock ,
Special use property ,
Savings Incentive Match Plan for Employees ,
SEP Plan ,
Single-employer plan ,
Social Security Tax ,
Summary plan description ,
Small cap ,
Split-adjusted price ,
Stock list ,
Story stock ,
Selling short against the box ,
Shorting against the box ,
Sales tax ,
S Corporation ,
Self-employment tax ,
Separate tax returns ,
Short-term gain or loss ,
Sin tax ,
Standard deduction ,
Standard mileage rate ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
Small investor ,
S&P phenomenon ,
Stop and reverse ,
Tax anticipation note ,
Tax-exempt bond ,
Tax renevue anticipation note ,
T-Bill ,
Term to maturity ,
Triple exemption ,
Trust-preferred security ,
Take a position ,
Trailing P/E ,
Tax haven ,
Tax ,
Tax schedule ,
Treasury Stock ,
Tenancy by the entirety ,
Testamentary trust ,
Trust ,
Trust company ,
Trust fund ,
Teaser rate ,
TED spread ,
Truth in Lending ,
Tax-free bond fund ,
Tax-managed fund ,
Term trust ,
Tax lien ,
Tax roll ,
Tenancy at will ,
Transfer tax ,
Tax deferral ,
Tax-deferred ,
Top hat plan ,
Ten-bagger ,
The Street ,
Timing the market ,
Taxable income ,
Tax-advantaged ,
Tax audit ,
Tax base ,
Tax basis ,
Tax bracket ,
Tax-deductible ,
Tax deduction ,
Tax-efficient ,
Tax evasion ,
Tax-exempt ,
Tax identification number ,
Tax loss carryback ,
Tax loss carryforward ,
Tax lot ,
Taxpayer Relief Act of 1997 ,
Tax planning ,
Tax preference item ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Tax return ,
Tax sale ,
Tax shelter ,
Tax shield ,
Tax swap ,
Tax tables ,
Take a bath ,
Trigger ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Unlimited tax bond ,
Unemployment rate ,
Uncovered option ,
Underfunded pension plan ,
Unit Investment Trust ,
Unit Trust ,
Unified Tax Credit ,
Unit of trade ,
Unit of trading ,
Variable rate ,
Value stock ,
Vetoing stock ,
Voting stock ,
Voluntary accumulation plan ,
Variable ratio write ,
Voting trust ,
Variable ratio plan ,
Value Added Tax ,
Whisper number ,
Waiver of premium ,
Watered stock ,
Widow-and-orphan stock ,
W-2 Form ,
W formation ,
When, as, and if issued ,
When issued ,
X or XD ,
Year-To-Date ,
Yield to call ,
Yield to maturity ,
Yield to worst ,
Y shares ,
Z shares