of tax preference shall be properly adjusted where the tax treatment giving rise to such items will not result in the reduction of the taxpayer’s tax under this subtitle for any taxable years. Petitioners suggest that section 58(h) exhibits a clear congressional effort “to apply the tax benefit rule in a broad and comprehensive manner where the application of the minimum tax deprives taxpayers of benefits to which they are otherwise entitled.” Section 301(g) of the 1976 Act provided, however, that section 58(h) was effective only after December 31, 1975. The years for which petitioners were liable for the minimum tax (1972 through 1975) all predate the effective date of section 58(h). See Occidental Petroleum Corp. v. United States, 231 Ct. Cl. 334, 685 F.2d 1346, 1351-1352 (1982) (<HOLDING>) (hereinafter Occidental I). Accord First
holding that asbestos was not a listed substance in larevstat 2310311 prior to 1975 such that when it caused disease it was covered by workers compensation holding that section 58h was inapplicable to years beginning prior to december 31 1975 holding that if claim is not an allowed secured claim pursuant to section 506a by its terms section 1325a5b is inapplicable holding frady inapplicable holding procedural requirements of section 14004 inapplicable to appellate filings