Yes, it's Section 1341(a)(5)(B).   the (a) Got deleted during editing.  Mea Culpa.

Yet, the reference is to the 1939 Act, which has no such Subchapters. 

The 1954 Act then 1986 Act 's Subchapter 1, Subchapter E has to do with "Accounting Method" etc. , and Chapter 2 has NO specific subchapters. 

I thought the reference in the the current Code 1341(a)(5)(B) has to do with a version of the "1939 Act" between 1939 and 1954.    Still this would not help me for my question:

1.  For the Claim of Right Repayment Credit under Section 1341, can the TP claim the credit for the excess Self Employment Tax on the repaid income?