regular tax liability
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 26 — for purposes of this part
The term “regular tax liability” means the tax imposed by this chapter for the taxable year.
26 U.S.C. § 469 — for purposes of this section
The term “regular tax liability” has the meaning given such term by section 26(b).