correct

(2)The term “correct” means— (A)in the case of the second tier tax imposed by section 4942(b), reducing the amount of the undistributed income to zero, (B)in the case of the second tier tax imposed by section 4943(b), reducing the amount of the excess business holdings to zero, and (C)in the case of the second tier tax imposed by section 4944, removing the investment from jeopardy. (e)For purposes of this subchapter—

Source

26 USC § 4963(d)(2)


Scoping language

For purposes of this subchapter
Is this correct? or