qualified first tier tax
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4962 — for purposes of this section (3 versions over time)
For purposes of this section, the term “qualified first tier tax” means any first tier tax imposed by subchapter A, C, D, or G of this chapter, except that such term shall not include the tax imposed by section 4941(a) (relating to initial tax on self-dealing).