under subparts A, B, D, E, and F of this part, over (2) the tentative minimum tax for the taxable year. (d) DefinitionsFor purposes of this section— (1) Net minimum tax (A) In generalThe term "net minimum tax" means the tax imposed by

(a) Pension plan contractsFor purposes of this part, the term "pension plan contract" means any contract— (1) entered into with trusts which (as of the time the contracts were entered into) were deemed to be trusts described in section 401(a) and exempt from tax under

tetrachloride (CAS No. 56-23-5), and chloroform (CAS No. 67-66-3). Hoist means a mechanical device that carries the parts basket and the parts to be cleaned from the loading area into the solvent cleaning machine and to the unloading area at a controlled speed. A hoist may be operated by controls or may be programmed to cycle parts through the cleaning cycle automatically.

Section 614 relates to the definition of property and to the various special rules by means of which taxpayers are permitted to aggregate or combine separate properties or to treat such properties as separate. These rules are set forth in detail in §§1.614-1 through 1.614-8.

(a) GeneralThe Secretary may, at his discretion and under such regulations as he may prescribe, authorize a dealer (as defined in section 5121(c)) engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a