Does the IRC supercede other Tax Law?

I feel that YR2000 IRC Title 26, Part 1, Sec. 53c, which states that the Credit for Prior Year Minimum Tax [form 8801] may not exceed the Tentative Minimum Tax, is inconsistent with the "Tax Relief Extension Act of 1999", that was signed into law on December 17, 1999 by then President Clinton. If that can be shown in court, could I prevail against the IRS's refusal to allow me to apply the credit in excess of the Tentative Minimum Tax? If so, would there be a jury in such a trial or only Judges?

In answer to the title of your question about the IRC superceding other tax law. First of all, the IRC IS the tax law. It is a federal statute and therefore part of the "supreme law of the land" as the Supreme Court puts it. Secondly, the Tax Relief Extension Act of 1999 was an amendment to the IRC itself. In fact the part of the Act that pertains to your posting is IRC Sec. 26, which was amended by the Act.

By the way, we discussed this on line yesterday, and I suggested you post the question. Here is my answer, which I also gave in answer to your answer to RachelTX’s question:

I agree with you that the credit can not reduce the tax below the tentative minimum tax, as specified in IRC Sec. 53(c). However, I have to disagree with you about the IRS interpretation of the Act of 99. The provision in that Act related to “certain non-refundable credits” that can be applied beyond the limits of the Tentative Minimum Tax are contained in IRC Sec. 26. IRC Sec. 26(a)(1) gives some tax relief related to the “credits allowed by this subpart.” “The subpart referred to is Subpart A or Part IV of the Internal Revenue Code, consisting of Sections 21-26. The credit for Prior Year Minimum Tax is granted under IRC Sec. 53. IRC Sec. 53 is in Part IV, Subpart G; therefore the provisions do not apply to that credit.