IBER is Institute of Business and Economic Research (University of California) or International Business Ethics Review.
ALTERNATIVE MINIMUM TAX (AMT) is an alternative tax which includes certain tax preference items that are added back into adjusted gross income. If higher than the regular tax, then the regular tax plus the amount by which AMT exceeds the regular tax is paid.
PREFERRED CREDITOR is a creditor whose account takes legal preference for payment over the claims of others.
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