26 USC Subtitle A, CHAPTER 1, Subchapter A, PART IV, Subpart G: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART IV-CREDITS AGAINST TAXSubpart G-Credit Against Regular Tax for Prior Year Minimum Tax Liability
Subpart G-Credit Against Regular Tax for Prior Year Minimum Tax Liability
Sec.
53.
Credit for prior year minimum tax liability.