paperback
Defined in 1 place of the United States Code.
The term “paperback” means any book which has a flexible outer cover and the pages of which are affixed directly to such outer cover. Such term does not include a magazine.
Source
- 1994–present26 U.S.C. § 458Internal Revenue Code · Magazines, paperbacks, and records returned after the close of the taxable year · for purposes of this section