id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fsr-3722	Puelz, Amy v.	The Individual’s Tax-Exempt Bond Portfolio Decision Under Income Uncertainty	1993	15	.pdf	application/pdf	7072	306	61	The alternative minimum tax (or minimum tax) is a flat tax rate applied to minimum taxable income which is the total of regular taxable income plus preference income and adjustments. However, interest income on private-activity bonds issued after August 7, 1986 is classified by the Internal Revenue Service as preference income and is exempt from federal income tax only if an individual is not subject to the alternative minimum tax.’	cache/fsr-3722.pdf	txt/fsr-3722.txt