large corporate underpayment
Defined in 1 place of the United States Code.
The term “large corporate underpayment” means any underpayment of a tax by a C corporation for any taxable period if the amount of such underpayment for such period exceeds $100,000.
Source
- 1994–present26 U.S.C. § 6621Internal Revenue Code · Determination of rate of interest · for purposes of this section