tax

(1) Tax 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. For purposes of the preceding sentence, in the case of a foreign corporation subject to taxation under section 11 or 1201(a), or under subchapter L of chapter 1, the tax imposed by section 881 shall be treated as a tax imposed by section 11.

Source

26 USC § 6655(g)(1)


Scoping language

For purposes of this section
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