Sec. 1.58-9 Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987. [Removed]
[T.D. 8416, 57 FR 19253-19262, May 5, 1992; corrected at 57 FR 24848, June 11, 1992. Removed by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]