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.

Source

26 USC § 6425(c)(1)


Scoping language

For purposes of this section
Is this correct? or