### Question
How is the "income tax liability" defined?


### Answer
The term **income tax liability** is defined in *26 U.S.C. § 6425* as follows -

> the excess of—


(A) The [1](#6425_1_target) sum of—


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


(ii) the tax imposed by section 55, 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**

