Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 56.—Adjustments in Computing Alternative Minimum Taxable Income
Internal Revenue Bulletin 2004-16 · 2026-10-03 edition · updated 2026-10-04 · United States
A notice describes the frivolous nature of certain refund claims arising from the exercise of compensatory stock options. See Notice 2004-28, page 783.
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