Adjustment in computing minimum tax and tax preferences
If a return is made for a short period by reason of subsection (a)—
(1)
(1)#
the alternative minimum taxable income for the short period shall be placed on an annual basis by multiplying such amount by 12 and dividing the result by the number of months in the short period, and
(2)#
the amount computed under paragraph (1) of section 55(a) shall bear the same relation to the tax computed on the annual basis as the number of months in the short period bears to 12.