[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.511-4]

[Page 143]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.511-4  Minimum tax for tax preferences.

    The tax imposed by section 56 applies to an organization subject to 
tax under section 511 with respect to items of tax preference which 
enter into the computation of unrelated business taxable income. For 
this purpose, only those items of income and those deductions entering 
into the determination of the tax imposed by this section are considered 
in the determination of the items of tax preference under section 57. 
For rules relating to the minimum tax for tax preferences, see sections 
56 through 58 and the regulations thereunder.

[T.D. 7564, 43 FR 40494, Sept. 12, 1978]