Public-domain · open source

FDIC premium

Defined in 1 place of the United States Code.

For purposes of this subsection, the term “FDIC premium” means any assessment imposed under section 7(b) of the Federal Deposit Insurance Act (12 U.S.C. 1817(b)).

Source

2017–present 26 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this chapter