emacs.d/elpa/auctex-11.91.0/tests/latex/math-indent-out.tex

\[
  x
\]

\[
  \begin{split}
    x &= y \\
    y &= z
  \end{split}
\]

\begin{itemize}
\item Some text here
  \[
    x
  \]
\end{itemize}