### Question
How does the law 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 subchapter L of chapter 1, whichever is applicable, plus


(ii) 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**

