From Page 174 of H.R. 3200 [PDF].
The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.
Doesn't that make you want to read the other 1017 pages?
Hat tip to Wizbang.
That's why trailer trash redneck hillbillies aren't lawyers.
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