Sec. 2205. Modification of credit for prior year minimum tax liability of corporations
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Section 53(e) of the Internal Revenue Code of 1986 is amended to read as follows: In the case of the first taxable year of a corporation beginning in 2018— subsection
(c)shall not apply, and for purposes of this title (other than this section), the credit allowed by reason of this subsection shall be treated as allowed under subpart C (and not this subpart). . The amendment made by this section shall apply to taxable years beginning after December 31, 2017.