first tier tax
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4963 — for purposes of this subchapter (3 versions over time)
For purposes of this subchapter, the term “first tier tax” means any tax imposed by subsection (a) of section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4966, 4967, 4971, or 4975.