26 CFR 1.511-4
§ 1.511-4 Minimum tax for tax preferences.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.511-4, § 1.511-4 Minimum tax for tax preferences, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110350
- Permanent ID
ys:prov:110350@1- SHA-256
3812253c7ef2d9c5eaee9fbf220d544e0303879546bc37678d81db27d5d07ef8
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.