The alternative minimum tax calculation includes in taxable income certain types of deductions otherwise allowed,such as state and local income and property taxes.

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The alternative minimum tax calculation does add back certain deductions like state and local income and property taxes to taxable income. This is done to ensure that high-income taxpayers who claim a large number of deductions and credits still pay a minimum amount of tax.

The Alternative Minimum Tax Calculation Includes in Taxable Income Certain