The net operating loss for alternative minimum tax purposes (AMTNOL) is computed based on the net operating loss for regular tax purposes with adjustments.
From Alternative Minimum Tax - For Individuals :
The AMTNOL deduction is defined in IRC section 56(d). It is computed the same as the NOL for regular tax purposes with two modifications. IRC section 56(d)(1)(B). The loss is computed by adjusting the taxable income per the adjustment amounts of IRC section 56 and IRC section 58 and reduced by the sum of tax preference items per IRC section 57. IRC section 56(d)(2)(A). However, any item of tax preference will be taken into consideration only to the extent that the item increased the amount of the NOL for the taxable year under IRC section 172(c). IRC section 56(d)(2).
Regular Tax NOL + AMT depreciation Adjustment + Preference Items =AMTNOL
That is, the AMTNOL is computed from Regular Tax NOL in a manner similar to the computation of AMT taxable income from regular taxable income except that preference items that correspond to income that is not a part of the Regular Tax NOL are not included in the computation. See A Primer on Individual NOLs for details.
As you may know, the AMTNOL is limited to 90% of alternative minimum taxable income in the year of use; see Sec. 56(d).
I hope this helps for computing the AMTNOL.
What are the specific preference items included in the AMTNOL calculation?
Please see US CODE: Title 26 § 56. Adjustments in computing alternative minimum taxable income and US CODE: Title 26,57. Items of tax preference
Sorry I do not have another list of preference items for AMTNOL than the sections.
Please remember any item of tax preference will be taken into consideration only to the extent that the item increased the amount of the NOL for the taxable year. That is, personal use or nonbusiness items that are not part of the NOL would not have to be adjusted when figuring the AMTNOL.
Whether a particular preference item does or does not increase the amount of an NOL will depend on the facts of personal use or business use for that taxpayer; so I am not certain that any of the preference items for regular tax can be eliminated in all cases when computing the AMTNOL.
I hope this helps even though there is no list other than the list of preference items for regular tax purposes that may need to be adjustments for AMTNOL.