Is a Trust Subject to the Alternative Minimum Tax? or Does

question 55

Essay

Is a trust subject to the alternative minimum tax? Or does the trust "pass through" AMT items to its grantor and beneficiaries?

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Definitions:

Interposition

A visual cue in which one object partially blocks another, indicating depth perception in visual field.

Perceptual Set

A psychological framework or expectation that significantly influences one’s perception of sensory information.

Psychokinesis

The supposed ability to move objects by mental effort alone.

Retinal Disparity

The difference in visual images that each eye perceives because of the eyes’ different positions, contributing to depth perception.