divisible tax
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “divisible tax” means—
(A) any tax imposed by subtitle C; and
(B) the penalty imposed by section 6672 with respect to any such tax.
Source
- 1998–present26 U.S.C. § 6331Internal Revenue Code · Levy and distraint · as used in this title