[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.56A-4]

[Page 475]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.56A-4  Certain taxpayers.

    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 Secs. 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]