LBLTW Corp. is in its fifth year of operation and is traded on the NYSE. Your accounting firm, GEEP & Associates, LLC, is preparing LBLTW's Form 1120, and the staff accountant is not certain what tax rate to utilize since the Tax Cuts and Jobs Act revised the corporate tax rates. Which section and subsection of the Internal Revenue Code addresses the calculation of the corporate tax rate to apply to LBLTW's taxable income.