### Question
How does Rules of Special Application define income tax liability?


### Answer
Under *26 U.S.C. § 6425*, **income tax liability** is defined as:

> the excess of—


(A) The sum of—


(i) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable,


(ii) the tax imposed by section 55, plus


(iii) the tax imposed by section 59A, over


  

(B) the credits against tax provided by part IV of subchapter A of chapter 1

#### Citation:
  - *26 U.S.C. § 6425*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

