deferred amount
Defined in 1 place of the United States Code.
The term “deferred amount” means the aggregate amount deferred under section 6166 (determined as of the date prescribed by section 6151(a) for payment of the tax imposed by chapter 11).
Source
- 1994–present26 U.S.C. § 6324AInternal Revenue Code · Special lien for estate tax deferred under section 6166 · for purposes of this section