## applicable percentage

(2) Applicable percentage For purposes of this subsection, the term “applicable percentage” means the amount (expressed as a percentage) equal to the sum of— (A) 0.771 multiplied by the ratio of— (i) the excess to which subsection (c)(1)(A) applies, divided by (ii) the sum of such excess plus the amount to which subsection (c)(1)(B) applies, plus (B) 0.557 multiplied by the ratio of— (i) the amount to which subsection (c)(1)(B) applies, divided by (ii) the sum described in subparagraph (A)(ii).
### Source

26 USC § 965(g)(2)

### Scoping language

None identified. Default scope is assumed to be the entire title.