### Question
How does NORMAL TAXES AND SURTAXES define regular tax?


### Answer
Under *26 U.S.C. § 55*, **regular tax** is defined as:

> the regular tax liability for the taxable year (as defined in section 26(b)) reduced by the foreign tax credit allowable under section 27(a) and the section 936 credit allowable under section 27(b)

#### Citation:
  - *26 U.S.C. § 55*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

