§53. Credit for prior year minimum tax liability — Inbound Citations
26 U.S.C. § 53
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 53 as a whole
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(25) The acquiring corporation shall take into account (to the extent proper to carry out the purposes of this section and section 53, and under such regulations as may be prescribed by the Secretary) the items required to be taken into account for purposes of section 53 in respect of the distributor or transferor corporation.
Citations to §53(b)
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(C) The amount of the minimum tax credit available under section 53(b) as of the beginning of the taxable year immediately following the taxable year of the discharge.