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


### Answer
The term **regular tax liability** is defined in *26 U.S.C. § 469* as the following:

> given such term by section 26(b).

#### Citation:
  - *26 U.S.C. § 469*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart C-Taxable Year for Which Deductions Taken**

