 | United States - 1981 - 318 pages
...GENERAL. — The amount of the credit allowed by this section for the taxable year shall not exceed the tax imposed by this chapter for the taxable year, reduced by the sum of the credits allowed under a section of this subpart having a lower number designation than this section, other... | |
 | Thomas M. Durbin - 1984 - 398 pages
...6013). (2) Application with other credits. — The credit allowed by subsection (a) shall not exceed the amount of the tax imposed by this chapter for...reduced by the sum of the credits allowable under section 33 (relating to foreign tax credit), section 37 (relating to credit for the elderly), and section... | |
 | United States. Congress House - 1986 - 942 pages
...subsection (a) for any taxable year shall not exceed the excess (if any) of— "(A) the regular tax for the taxable year reduced by the sum of the credits allowable under subpart A and sections 27 and 28, over (4) GENERAL BUSINESS CREDIT.—Subsection (c) of section 38... | |
 | United States. Tax Court - 1988 - 1406 pages
...of the items of tax preference in excess of $30,000 is greater than (2) the sum of— (A) the taxes imposed by this chapter for the taxable year * * * reduced by the sum of the credits allowable underd— (i) section 33 (relating to foreign tax credit) (ii) section 37 (relating to retirement income),... | |
 | United States - 1987 - 676 pages
...and carryovers, and carrybacks of losses and credits. (C) TAX LIABILITY. — The term "tax liability" means the amount of the tax imposed by this chapter for the taxable year reduced by credits allowable against such tax (other than credits allowable under sections 31, 32, and 34). (3)... | |
 | United States. Tax Court - 1997 - 684 pages
...subsection (a) for any taxable year shall not exceed the excess (if any) of— (A) the regular tax for the taxable year reduced by the sum of the credits allowable under subpart A and sections 27 and 28, over (B) the tentative minimum tax for the taxable year. SEC. 53.... | |
 | CCH State Tax Law Editors - 2008 - 1204 pages
...(c) of this section; (2) the tax on New York taxable income determined under section six hundred one for the taxable year, reduced by the sum of the credits allowable under this article, except for the credit under section six hundred seventy-three; and (3) to the extent... | |
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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 reduced by the sum of the credits allowable under section 33 (relating to foreign tax credit... 
