Alternative Minimum Tax

August 15, 2017 by Multiple Authors

Alternative Minimum Tax: Open and Free Legal Research of US Law

Federal Primary Materials

The U.S. federal government system consists of executive, legislative, and judicial branches, each of which creates information that can be the subject of legal research about Alternative Minimum Tax. This part provides references, in relation to Alternative Minimum Tax, to the legislative process, the federal judiciary, and the primary sources of federal law (cases, statutes, and regulations).

Federal primary materials about Alternative Minimum Tax by content types:

Laws and Regulations

US Constitution

• US constitutional articles, amendments, analysis and interpretations related to Alternative Minimum Tax in the US Constitutional reference

Federal Statutory Codes and Legislation

• Pathway and provision content about Alternative Minimum Tax in the US Code
• Documents of the Office of the Law Revision Counsel related to Alternative Minimum Tax
• Federal materials related to Alternative Minimum Tax in other Federal legislative codes
• Federal materials about Alternative Minimum Tax in the federal legislation. See also detailed information on the federal legislative process. Before a bill becomes law, it goes through several stages.
• Federal materials related to Alternative Minimum Tax in the statute compilations
• Federal materials related to Alternative Minimum Tax in the statutes at large
• To find the citation to an Act in the U.S. Code or the Statutes at Large, please look up the popular name of the Act in the U.S. House of Representative’s Popular Name Tool.

Federal Case Law and Court Materials

• US Cases (The platform organizes cases by points of law)
• US Supreme Court cases about Alternative Minimum Tax in the official Web site of the U.S. Supreme Court (for latest opinions and U.S. Reports starting with volume 502)
• Case law related to Alternative Minimum Tax in the Court of Appeals, Federal Circuit
• Information about Alternative Minimum Tax in courts opinions from U.S. appellate, district, and bankruptcy courts
• Some US Courts of Appeals cases related to Alternative Minimum Tax (date coverage varies)
• Office of the Solicitor General briefs related to Alternative Minimum Tax (briefs from 1985 to the present)
• Search Alternative Minimum Tax in PACER documents and Federal court dockets in RECAP
• Transcripts of oral arguments in relation to Alternative Minimum Tax (Supreme Court)
• Rules of practice for federal courts
• Jury instructions

U.S. Courts of Appeals

United States courts of appeals, inclouding bankruptcy courts and bankcruptcy appellate panels:

• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the First Circuit (Maine, Massachusetts, New Hampshire, Puerto Rico, Rhode Island)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Second Circuit (Connecticut, New York, Vermont)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Third Circuit (Delaware, New Jersey, Pennsylvania)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Fifth Circuit (Louisiana, Mississippi, Texas)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Sixth Circuit (Kentucky, Michigan, Ohio, Tennessee)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Seventh Circuit (Illinois, Illinois, Indiana, Wisconsin)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Eighth Circuit (Arkansas, Iowa, Minnesota, Missouri, Nebraska, North Dakota, South Dakota)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Ninth Circuit (Alaska, Arizona, California, California, Hawaii, Idaho, Montana, Nevada, Oregon, Washington)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming)
• Case law related to Alternative Minimum Tax in the U.S. Court of Appeals for the Eleventh Circuit (Alabama, Florida, Georgia)

Federal Administrative Materials and Resources

• Federal administrative materials about Alternative Minimum Tax in the Code of Federal Regulations or CFR (the codification or subject arrangement of the general and permanent rules published in the Federal Register).
• Rules related to Alternative Minimum Tax in the Federal Register (a daily publication) and text of proposed regulations related to Alternative Minimum Tax in the Federal Register.
• Administrative decisions by federal agency provides links to administrative actions that are outside the scope of the CFR or the Federal Register. (copiar esta info: guides.lib.virginia.edu/administrative_decisions)
• Federal administrative materials related to Alternative Minimum Tax in the Catalog of U.S. Government Publications (CGP)
• Federal Sector Appellate decisions in relation to Alternative Minimum Tax
• Federal administrative materials related to Alternative Minimum Tax in the National Criminal Justice Reference Service Abstracts Database
• Federal Reporter, Third Series (1993 to present): United States Court of Appeals Opinions related to Alternative Minimum Tax in OpenJurist and in Justia
• IRS content about Alternative Minimum Tax, for business
• IRS content about Alternative Minimum Tax, for individuals
• Attorneys General of the U.S. and Office of Legal Counsel (OLC) non-binding advisory opinions related to Alternative Minimum Tax

Presidential Materials

Materials that emanate from the President’s lawmaking function include executive orders for officers in departments and agencies and proclamations for announcing ceremonial or commemorative policies. Presidential materials available include:

• Presidential documents about Alternative Minimum Tax
• Presidential materials about Alternative Minimum Tax in the Budget of the U.S. Government
• Presidential materials related to Alternative Minimum Tax in the Economic Report of the President
• Presidential materials related to Alternative Minimum Tax in the Compilation of Presidential Documents
• Presidential materials about Presidential Actions related to Alternative Minimum Tax (includes recent Executive Orders, Memoranda, and Proclamations).
• Search Alternative Minimum Tax in the documents related to the study of the Presidency, including Papers of the Presidents, formal farewell addresses, etc.

Executive Materials

• Executive materials related to Alternative Minimum Tax in the public papers of the presidency
• Executive materials related to Alternative Minimum Tax in the US government manual
• Search Alternative Minimum Tax in the codification of presidential proclamations and executive orders (1945-1989). Note that other executive orders and proclamations may be also found in the Federal Register and Code of Federal Regulations.

Federal Legislative History Materials

Legislative history traces the legislative process of a particular bill (about Alternative Minimum Tax and other subjects) for the main purpose of determining the legislators’ intent behind the enactment of a law to explain or clarify ambiguities in the language or the perceived meaning of that law (about Alternative Minimum Tax or other topics), or locating the current status of a bill and monitoring its progress.

• Historical materials about Alternative Minimum Tax in bills and proposed legislation
• Congress committee materials related to Alternative Minimum Tax
• Congressional records related to Alternative Minimum Tax (a daily transcript of Congressional proceedings):
• Congress legislation about Alternative Minimum Tax
• Publications from Congress committee meetings related to Alternative Minimum Tax
• Congress committee reports related to Alternative Minimum Tax
• Selected House and Senate hearings related to Alternative Minimum Tax
• Legislation about Alternative Minimum Tax related to US (federal) members of Congress
• Bills by congress at Lawi when seeking specific bill text, legislative history or congressional record information from a specific congress.

State Administrative Materials and Resources

State regulations are rules and procedures promulgated by state agencies (which may apply to Alternative Minimum Tax and other topics); they are a binding source of law. In addition to promulgating regulations, state administrative boards and agencies often have judicial or quasi-judicial authority and may issue administrative decisions affecting Alternative Minimum Tax. Finding these decisions can be challenging. In many cases, researchers about Alternative Minimum Tax should check state agency web sites for their regulations, decisions, forms, and other information of interest.

State rules and regulations are found in codes of regulations and administrative codes (official compilation of all rules and regulations, organized by subject matter). Search here:

• Information related to Alternative Minimum Tax in the Alabama Administrative Code.
• Information related to Alternative Minimum Tax in the Alaska Administrative Code
• Information related to Alternative Minimum Tax in the Arizona Administrative Code, Secretary of State's Office.
• Information related to Alternative Minimum Tax in Arkansas Administrative Rules, Secretary of State.
• Information related to Alternative Minimum Tax in the California Code of Regulations
• Information related to Alternative Minimum Tax in the Colorado Code of Regulations and the Online Register, Secretary of State.
• Information related to Alternative Minimum Tax in the Connecticut eRegulations System
• Information related to Alternative Minimum Tax in the Delaware's Administrative Code
• Information related to Alternative Minimum Tax in the D.C. Municipal Regulations and D.C. Register
• Information related to Alternative Minimum Tax in the Florida Administrative Code and Administrative Register, Department of State.
• Information related to Alternative Minimum Tax in the Rules and Regulations of the State of Georgia.
• Information related to Alternative Minimum Tax in the Administrative Rules, Lt. Governor of the State of Hawaii.
• Information related to Alternative Minimum Tax in the Idaho Administrative Code, Idaho Office of the Administrative Rules Coordinator.
• Information related to Alternative Minimum Tax in the Administrative Code, Illinois General Assembly, Joint Committee on Administrative Rules.
• Information related to Alternative Minimum Tax in the Indiana Administrative Code.
• Information related to Alternative Minimum Tax in the Iowa Administrative Code (titles) and Alternative Minimum Tax in the PDF content of rules.
• Information related to Alternative Minimum Tax in the Kansas Administrative Regulations, Kansas Secretary of State (search also Alternative Minimum Tax here)
• Information related to Alternative Minimum Tax in the Kentucky Administrative Regulations
• Information related to Alternative Minimum Tax in the Louisiana Administrative Code, State of Louisiana, Division of Administration
• Information related to Alternative Minimum Tax in Maine Rules by Department, the Department of the Secretary of State, Bureau of Corporations, Elections & Commissions
• Information related to Alternative Minimum Tax in the Code of Maryland Regulations (COMAR), Division of State Documents
• Information related to Alternative Minimum Tax in Code of Massachusetts Regulations (CMR), the Massachusetts Court System
• Information related to Alternative Minimum Tax in Michigan Administrative Code, Department of Licensing and Regulatory Affairs (LARA), Office of Regulatory Reinvention
• Information related to Alternative Minimum Tax in the Minnesota Administrative Code, Office of the Revisor of Statutes
• Information related to Alternative Minimum Tax in the Mississippi Administrative Code
• Information related to Alternative Minimum Tax in the Missouri Code of State Regulations, Secretary of State.
• Information related to Alternative Minimum Tax in the Administrative Rules of Montana, Secretary of State.
• Information related to Alternative Minimum Tax in the Nebraska Rules and Regulations, Nebraska Secretary of State.
• Information related to Alternative Minimum Tax in the Nevada Administrative Code, Legislature Law Library
• Information related to Alternative Minimum Tax in the New Hampshire Administrative Rules, Office of Legislative Services
• Information related to Alternative Minimum Tax in the New Jersey Administrative Code
• Information related to Alternative Minimum Tax in the New Mexico Administrative Code, Commission of Public Records, State Records Center and Archives
• Information related to Alternative Minimum Tax in the New York Codes, Rules and Regulations
• Information related to Alternative Minimum Tax in the North Carolina Administrative Code (NCAC), Office of Administrative Hearings
• Information related to Alternative Minimum Tax in the North Dakota Administrative Code
• Information related to Alternative Minimum Tax in the Ohio Administrative Code, Legislative Services Commission
• Information related to Alternative Minimum Tax in the Oklahoma Administrative Code, Oklahoma Secretary of State
• Information related to Alternative Minimum Tax in the Oregon Administrative Rules (OAR), Secretary of State
• Information related to Alternative Minimum Tax in the Pennsylvania Code Online (official publication rules and regulations), Pennsylvania Reference Bureau
• Information related to Alternative Minimum Tax in the Rhode Island Final Rules and Regulations Database, State Archives. Four rulemaking agencies are not included
• Information related to Alternative Minimum Tax in the South Carolina Code of Regulations, South Carolina Legislature.
• Information related to Alternative Minimum Tax in the South Dakota Administrative Rules, Legislative Research Council
• Information related to Alternative Minimum Tax in the Effective Rules and Regulations of the State of Tennessee (Official Compilation), Secretary of State.
• Information related to Alternative Minimum Tax in the Texas Administrative Code, Secretary of State
• Information related to Alternative Minimum Tax in the Utah Administrative Code, Utah Department of Administrative Services, Division of Administrative Rules
• Information related to Alternative Minimum Tax in the Vermont Administrative Code
• Information related to Alternative Minimum Tax in the Virginia Administrative Code, Virginia General Assembly, Legislative Information System (LIS)
• Information related to Alternative Minimum Tax in the Washington Administrative Code (WAC)
• Information related to Alternative Minimum Tax in the West Virginia Code of State Rules, Secretary of State.
• Information related to Alternative Minimum Tax in the Wisconsin Administrative Code
• Information related to Alternative Minimum Tax in Wyoming administrative rules, Secretary of State

State opinions of the Attorney General (official written advisory opinions on issues of state law related to Alternative Minimum Tax when formerly requested by a designated government officer):

Tools and Forms

• Legal research in all US jurisdictions
• Legal tools for all jurisdictions
• Information related to Alternative Minimum Tax in the EDGAR Database.
• Federal Government Forms, by Agency
• Search legal forms related to Alternative Minimum Tax (Internet Legal Resource Group)

Law in Other Regions

• Points of law related to Alternative Minimum Tax in the United Kingdom
• Points of law related to Alternative Minimum Tax in Canada
• Points of law related to Alternative Minimum Tax in Australia
• Points of law related to Alternative Minimum Tax in Africa
• Information related to Alternative Minimum Tax in international and comparative law

*This resource guide is updated frequently. However, if you notice something is wrong or not working, or any resources that should be added, please notify us in any of the "Leave a Comment" area.