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


### Answer
The term **regular tax** is defined in *26 U.S.C. § 55* as follows -

> 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).[1](#55_1_target) Such term shall not include any increase in tax under section 45(e)(11)(C), 49(b) or 50(a) or subsection (j) or (k) of section 42

#### 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**

