> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://biasinvestors.crisp.help/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# Tax Preference Item

An item that is typically deductible for federal income tax purposes, but nonetheless is included in the calculation of the alternative minimum tax. See also: Alternative Minimum Tax.