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


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

> 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**

