...heading. Former par. (5), which provided that the credit allowed by subsection (a) could not exceed the tax imposed by this chapter for the taxable year,...reduced by the sum of the credits allowable under a section of this subpart having a lower number or letter designation than this section, other than...

...The credit allowed by subsection (a) shall not exceed whichever of the following is the lesser: (1) the amount of the tax imposed by this chapter for the taxable year, reduced by the credit allowable under section 33; or TITLE 26.— INTERNAL REVENUE CODE (c) Certain nonresident aliens...

...this subsection, the term "income tax liability" means the amount of the tax imposed by subtitle A for the taxable year, reduced by the sum of the credits allowable against such tax (other than credits allowable by sections 31, 39, and 43). (C) EXEMPT RECIPIENTS (...

...The credit allowed by subsection (a) shall not exceed whichever of the following Is the lesser: ( 1 ) The amount of the tax Imposed by this chapter for...the sum of the credits allowable under sections 33 and 34, or (2) 3 percent of the taxable Income for the taxable year. (c) Cross reference. For reduction...

...residence. (5) Application with other credits. The credit allowed by subsection (a) shall not exceed the amount of the tax imposed by this chapter for...the sum of the credits allowable under sections 33, 37, 38, 40, 41, and 42. (c) Definitions. For purposes of this section— (1) New principal residence....

...The credit allowed by subsection (a) shall not exceed whichever of the following is the lesser: (1) The amount of the tax imposed by this chapter for the taxable year, reduced by the credit allowable under section 33, or (2) 3 percent of the taxable income for the taxable year. (c)...

...The credit allowed by subsection (a) shall not exceed whichever of the following Is the lesser: (1) The amount of the tax imposed by this chapter for the taxable year, reduced by the credit allowable under section 33, or (2) 3 percent of the taxable income for the taxable year. (c)...

...The credit allowed by subsection (a) shall not exceed whichever of the following Is the lesser: (1) The amount of the tax Imposed by this chapter for the taxable year, reduced by the credit allowable under section 33, or (2) 8 percent of the taxable Income for the taxable year. (c)...

...The credit allowed by subsection (a) shall not exceed whichever of the following is the lesser: (1) The amount of the tax Imposed by this chapter for the taxable year, reduced by the credit allowable under section 33, or (2) 3 percent of the taxable Income for the taxable year. (c)...

...section 151. (b) Application with other credits. The credit allowed by subsection (a) shall not exceed the amount of the tax imposed by this chapter for the taxable year. In determining the credits allowed under— (1) Section 33 (relating to foreign tax credit), (2) Section...