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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter A
Determination of Tax Liability
part IV
CREDITS AGAINST TAX
subpart G
Credit Against Regular Tax for Prior Year Minimum Tax Liability
Subpart G. Credit Against Regular Tax for Prior Year Minimum Tax Liability
§ 53
- Credit for prior year minimum tax liability