deferred net tax liability
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 965 — under this section
For purposes of this paragraph, the term "deferred net tax liability" means, with respect to any taxable year, the amount of net tax liability payment of which has been deferred under paragraph (1) and which has not been assessed on a return of tax for any prior taxable year.