Tax computed after application of credits against tax

Official source

For purposes of this section, the term “tax” means—

(1)#

the tax imposed by chapter 1 (other than any increase in such tax by reason of section 143(m)), plus

(2)#

the tax imposed by chapter 2, plus

(3)#

the tax imposed by chapter 2A, minus

(4)#

the credits against tax provided by part IV of subchapter A of chapter 1, other than the credit against tax provided by section 31 (relating to tax withheld on wages).

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Tax computed after application of credits against tax

Official source

For purposes of this section, the term “tax” means—

(1)#

the tax imposed by chapter 1 (other than any increase in such tax by reason of section 143(m)), plus

(2)#

the tax imposed by chapter 2, plus

(3)#

the tax imposed by chapter 2A, minus

(4)#

the credits against tax provided by part IV of subchapter A of chapter 1, other than the credit against tax provided by section 31 (relating to tax withheld on wages).