Notwithstanding section
1371
(b)(1), any business credit carryforward under section
39 arising in a taxable year for which the corporation was a C corporation shall be allowed as a credit against the tax imposed by subsection (a) in the same manner as if it were imposed by section
11. A similar rule shall apply in the case of the minimum tax credit under section
53 to the extent attributable to taxable years for which the corporation was a C corporation.