(2) Correction amount (A) In general For purposes of paragraph (1), the term “correction amount” means an amount equal to the excess credit amount divided by 0.25. (B) Excess credit amount (i) In general For purposes of subparagraph (A)(ii), the term “excess credit amount” means the excess of— (I) the credit amount for any mortgage credit certificate program, over (II) the amount which would have been the credit amount for such program had such program met the requirements of paragraph (2) of subsection (d). (ii) Credit amount For purposes of clause (i), the term “credit amount” means the sum of the products determined under clauses (i) and (ii) of subsection (d)(2)(A).
26 USC § 25(f)(2)
None identified, default scope is assumed to be the parent (subpart A) of this section.