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.