§2102. Credits against tax — Inbound Citations

Citations to §2102(a)

• 26 U.S.C. § 2107(c)(3)

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  (3) The tax imposed by subsection (a) shall be credited with the amounts determined in accordance with subsections (a) and (b) of section 2102. For purposes of subsection (a) of section 2102, sections 2012 and 2013 shall be applied as if the credit allowed under paragraph (1) were allowed under section 2010.