Increases the amount of minimum tax imposed on tax preferences by the Internal Revenue Code. Prohibits a carryover of excess taxes under the minimum tax section. Makes provisions for tax preferences for estates and trusts. (Amends 26 U.S.C. 56)
Referred to House Committee on Ways and Means.
Referred to Senate Committee on Finance.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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