2016年美国CPA练习题精选：Regulation 14

he alternative minimum tax (AMT) is computed as the:

a. The tentative AMT plus the regular tax.

b. Excess of the tentative AMT over the regular tax.

c. Lesser of the tentative AMT or the regular tax.

d. Excess of the regular tax over the tentative AMT.

答案：B

Explanation

Choice "b" is correct. The alternative minimum tax (AMT) is computed as the excess of tentative AMT over the regular tax.

Choice "d" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the other way around.

Choice "a" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the sum of the tentative AMT plus the regular tax.

Choice "c" is incorrect. The alternative minimum tax (AMT) is the excess of the tentative AMT over the regular tax, not the lesser of AMT or regular tax.