Alternate Minimum Tax guidance explains computation principles and directs taxpayers to a detailed tutorial and reference materials online. Alternate Minimum Tax is presented as a parallel computation regime imposing a minimum tax where tax preference items create significant benefit; the FAQs advise readers to consult the tutorial 'Minimum Alternate Tax and Alternate Minimum Tax' and accompanying manuals, ready reckoners, practice guides, reference guide and quick commentary for procedural computation guidance and applicability criteria.