Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 59.—Other Definitions and Special Rules
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides an inflation adjustment to the exemption amount used in computing the alternative minimum tax for a minor child subject to the “kiddie tax” for taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.
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