26 USC 53
§ 53 - Credit for prior year minimum tax liability
- § 53 - Credit for prior year minimum tax liability
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1992 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Construction
- Special Rule
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