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required interest amount

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 6324A — for purposes of this section

The term “required interest amount” means the aggregate amount of interest which will be payable over the first 4 years of the deferral period with respect to the deferred amount (determined as of the date prescribed by section 6151(a) for the payment of the tax imposed by chapter 11).