Mentions of “PARAGRAPH” — 2 found on pages 2
… n (a) of this section shall be divided equally between such spouses. 17 (c) In no event shall the credit allowed under paragraph (1) of subsection (a) of this section exceed the tax 18 otherwise due under this chapter. However, the credit allowe …
Open p.2 ↗… subsection (a) of this section exceed the tax 18 otherwise due under this chapter. However, the credit allowed under paragraph (2) of subsection (a) of this section may 19 exceed the tax otherwise due under this chapter. SYNOPSIS This bill ch …
Open p.2 ↗