In calculating AMTI, when is the adjustment for personal and dependency exemptions made? What is the reason

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In calculating AMTI, when is the adjustment for personal and dependency exemptions made? What is the reason for the adjustment?
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South Western Federal Taxation 2015

ISBN: 9781305310810

38th Edition

Authors: William H. Hoffman, William A. Raabe, David M. Maloney, James C. Young

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