Per Curiam. Appellees instituted this federal income tax refund suit, claiming that the 1976 amendments of the minimum tax provisions contained in § § 56 and 57 of the Internal Revenue Code of 1954, 26 U. S. C. §§ 56 and 57, could not be applied to a transaction that had taken place in 1976, prior to the enactment of the amendments, without…
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