Credit Against Regular Tax for Prior Year Minimum Tax Liability

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Determination of Tax Liability
  7. CREDITS AGAINST TAX
  8. Credit Against Regular Tax for Prior Year Minimum Tax Liability

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Section
53

Credit for prior year minimum tax liability