Sec. 18-6.1. The alternative minimum tax measured by the fixed minimum amount

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Tax Law, § 1455(b)(3)
The alternative minimum tax measured by the fixed minimum amount of $250 is the measure of the tax if it is the largest of the alternative minimum bases and the alternative minimum tax is greater than the basic tax. In no event may the fixed minimum tax be less than $250 for any taxable year.

                    
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