(a) Allowance of deductionIf any portion of the qualified business credits determined for any taxable year has not, after the application of section 38(c), been allowed to the taxpayer as a credit under section 38 for any taxable year, an

(a) In generalThe component members of a controlled group of corporations on a December 31 shall, for their taxable years which include such December 31, be limited for purposes of this subtitle to one $250,000 ($150,000 if any component member is a corporation described in section 535(c)(2)(B)) amount for purposes of computing the

The provisions referred to in this paragraph are— (A) subsections (i) and (l) of section 408 (relating to individual retirement plans), (B) section 220(h) (relating to Archer MSAs), (C)