Alternative minimum tax.
Individuals, corporations, estates, and trusts who claim depletion
deductions may be liable for alternative minimum tax.
For more information on alternative minimum tax, see the following
sources.
| If you are: |
See: |
| An individual |
The instructions for Form 6251, Alternative
Minimum Tax--Individuals. |
| A corporation |
Form 4626, Alternative Minimum
Tax--Corporations. |
| An estate or trust |
Form 1041, U.S. Income Tax
Return for Estates and Trusts,
and its instructions. |
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