1453-A - Computation of alternative entire net income.

§   1453-A.   Computation   of  alternative  entire  net  income.--(a)  Alternative entire net income means  entire  net  income  as  determined  pursuant  to  section  fourteen  hundred  fifty-three,  except  that the  deductions described in paragraphs eleven and twelve of  subsection  (e)  of section fourteen hundred fifty-three shall not be allowed.    (b)  Any  election made pursuant to paragraph two of subsection (b) of  section fourteen hundred fifty-four with  respect  to  the  modification  provided  for  in subsection (f) of section fourteen hundred fifty-three  shall be deemed to have been made for purposes of computing  alternative  entire net income.