incentive tax rate

(2) Definitions For purposes of paragraph (1)— (A) Regular tax rate The term “regular tax rate” means the aggregate rate of tax imposed by section 4081 determined without regard to section 4081(a)(2)(D). (B) Incentive tax rate The term “incentive tax rate” means the aggregate rate of tax imposed by section 4081 determined with regard to section 4081(a)(2)(D).

Source

26 USC § 6427(m)(2)


Scoping language

None identified, default scope is assumed to be the parent (subchapter B) of this section.
Is this correct? or