tax

(1)For purposes of this section, the term “tax” means the excess of— (A)the sum of— (i)the tax imposed by section 11 or subchapter L of chapter 1, whichever applies, (ii)the tax imposed by section 59A, plus (iii)the tax imposed by section 887, over (B)the credits against tax provided by part IV of subchapter A of chapter 1.

Source

26 USC § 6655(g)(1)


Scoping language

For purposes of this section
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