https://www.taxtmi.com/acts?id=12053 Certain limited liability partnerships must, where alternate minimum tax exceeds regular income-tax, be treated as having total income equal to an adjusted total income (total income increased by specified deductions) and pay tax at the alternate minimum tax rate. A certified accountant's report must accompany the return. Excess AMT paid over regular tax is allowable as a tax credit, carried forward and set off subject to a ten-year carryforward limit and adjustment where assessments are varied. en-us Wed, 02 Mar 2011 16:01:28 +0530 Sat, 07 Mar 2015 16:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12053 Certain limited liability partnerships must, where alternate minimum tax exceeds regular income-tax, be treated as having total income equal to an adjusted total income (total income increased by specified deductions) and pay tax at the alternate minimum tax rate. A certified accountant's report must accompany the return. Excess AMT paid over regular tax is allowable as a tax credit, carried forward and set off subject to a ten-year carryforward limit and adjustment where assessments are varied. Act-Rules Bills Wed, 02 Mar 2011 16:01:28 +0530 https://www.taxtmi.com/acts?id=12053