qualified estimated tax payments
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4982 — for purposes of this section
For purposes of this paragraph, the term “qualified estimated tax payments” means, with respect to any calendar year, payments of estimated tax of a tax described in paragraph (1)(B) for any taxable year which begins (but does not end) in such calendar year.