General rule
There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—
(1)#
under section 6420 (determined without regard to section 6420(g)),
(2)#
under section 6421 (determined without regard to section 6421(i)), and
(3)#
under section 6427 (determined without regard to section 6427(k)).