income tax liability
(1) The term “income tax liability” means the excess of— (A) the sum of— (i) the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, plus (ii) the tax imposed by section 55, plus (iii) the tax imposed by section 59A, over (B) the credits against tax provided by part IV of subchapter A of chapter 1.