(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
Doing this with the amplified version makes it easier to understand.
When used in this title [Title 26], where not otherwise
[differently, in another way, in other respects] distinctly [readily distinguishable from all others, clearly defined] expressed [to set forth in words, to manifest or communicate as by a gesture] or manifestly [unmistakably, apparently, plainly] incompatible [Not capable of existing in harmony with something else] with the intent [aim or purpose]
thereof— [of or concerning that or it; from or because of that]