excess credit

(2) Excess credit For purposes of paragraph (1), the term “excess credit” means— (A) any unused general business credit of the corporation under section 39, and (B) any unused minimum tax credit of the corporation under section 53.

Source

26 USC § 383(a)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part V) of this section.

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