TourAxiom/US Federal/Statutes/Title 26/§ 904/(b)/(3)/(E)/(i)Official sourcecitethe excess of—(I)#the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) of section 1 (whichever applies), over(II)#cite · 26 U.S.C. § 904(b)(3)(E)(i)(II)the alternative rate of tax determined under section 1(h), bears to26 U.S.C. § 904(b)(3)(E)(ii) →
