Assertion: fund's investment | /r/HasProperty | exempt
Facets:
value: under the alternative minimum tax rules.28
type: OTHER
value: under both the regular tax rules
type: OTHER
value: from federal income tax
type: OTHER
Source sentences:
text: Consistent with current Division positions, the requirements would apply to a company's investments or distributions that are exempt from federal income tax under both the regular tax rules and the alternative minimum tax rules.28