26 C.F.R. § 1.56A-4 Certain taxpayers.
Title 26 - Internal Revenue
For application of the minimum tax in the case of estates and trusts, electing small business corporations, common trust funds, regulated investment companies, real estate investment trusts, and partnerships, see §§1.58–2 through 1.58–6. [T.D. 7564, 43 FR 40468, Sept. 12, 1978. Redesignated by T.D. 8138, 52 FR 15309, Apr. 28, 1987]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970
§ 1.56A-4 Certain taxpayers.
