### Question
How does the law define regular tax liability?


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

> the tax imposed by this chapter for the taxable year

#### Citation:
  - *26 U.S.C. § 26*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

