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 59A, over (B) the credits against tax provided by part IV of subchapter A of chapter 1.


26 USC § 6425(c)(1)

Scoping language

For purposes of this section
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