large corporation
Defined in 1 place of the United States Code.
For purposes of this section, the term “large corporation” means any corporation if such corporation (or any predecessor corporation) had taxable income of $1,000,000 or more for any taxable year during the testing period.
Source
- 1994–present26 U.S.C. § 6655Internal Revenue Code · Failure by corporation to pay estimated income tax · for purposes of this section