| Publication 535 |
2000 Tax Year |
Important Reminder
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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