disputable tax
Defined in 1 place of the United States Code.
For purposes of this section, the term “disputable tax” means the amount of tax specified at the time of the deposit as the taxpayer's reasonable estimate of the maximum amount of any tax attributable to disputable items.
Source
- 2005–present26 U.S.C. § 6603Internal Revenue Code · Deposits made to suspend running of interest on potential underpayments, etc. · for purposes of this section