Treasury Regulations · 26 CFR
§ 1.511-4. Minimum tax for tax preferences.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 511
Cite as 26 CFR § 1.511-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 12, 1978 by T.D. 7564
- Issued under
- 26 U.S.C. § 511
- Length
- 94 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7564 (43 FR 40494)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Taxation of Business Income of Certain Exempt Organizations
Nearby sections
- § 1.511-1 Imposition and rates of tax.
- § 1.511-2 Organizations subject to tax.
- § 1.511-3 Provisions generally applicable to the tax on unrelated business income.
- § 1.511-4 Minimum tax for tax preferences.
- § 1.512(a)-1 Definition.
- § 1.512(a)-2 Definition applicable to taxable years beginning before December 13, 1967.
- § 1.512(a)-4 Special rules applicable to war veterans organizations.
- § 1.512(a)-5 Questions and answers relating to the unrelated business taxable income of organizations described in paragraphs (9) or (17) of section 501(c).