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IRS.gov Website
Publication 17
taxmap/pub17/p17-162.htm#en_us_publink1000174222

Alternative
Minimum Tax (AMT)(p206)

For Use in Tax Year 2013
rule
This section briefly discusses an additional tax you may have to pay.
The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT.
You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. See Form 6251, Alternative Minimum Tax — Individuals.
taxmap/pub17/p17-162.htm#en_us_publink1000174223

Adjustments and tax preference items.(p206)

For Use in Tax Year 2013
rule
The more common adjustments and tax preference items include:
taxmap/pub17/p17-162.htm#en_us_publink1000174224

More information.(p206)

For Use in Tax Year 2013
rule
For more information about the AMT, see the instructions for Form 6251.