AMT BOND Definition

Bookmark and Share

AMT BOND is a municipal bond issue used to fund qualified private activity projects such as pollution control facilities or student loans. AMT bonds are taxed as public-purpose municipals, except when an entity pays the alternative minimum tax, in which case the bond is taxed at the full AMT rate.

Learn new Accounting Terms

DESCRIPTIVE THEORY, in property rights, describes how property rights are created or initiated, how they are transferred from party to party, and finally how property rights are terminated.

MR see MEMORANDUM FOR RECORD.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.