### Question
How is the "allocable parental tax" defined?


### Answer
The term **allocable parental tax** is defined in *26 U.S.C. § 1* as follows -

> the excess of—



(i) the tax which would be imposed by this section on the parent's taxable income if such income included the net unearned income of all children of the parent to whom this subsection applies, over



(ii) the tax imposed by this section on the parent without regard to this subsection

#### Citation:
  - *26 U.S.C. § 1*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART I-TAX ON INDIVIDUALS**

