<p>This course will be an overview of:</p> <ul> <li>The history of the alternative minimum tax (AMT) in modern taxation</li> <li>The reasoning behind the AMT and its justification</li> <li>The impacts of the most current law changes and rules for AMT</li> <li>Which adjustments are made to regular income to determine alternative minimum taxable income (AMTI)</li> <li>How AMTI is used to calculate AMT</li> </ul>