qualified estimated tax payments
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “qualified estimated tax payments” means, with respect to any calendar year, payments of estimated tax of a tax described in paragraph (1)(B) for any taxable year which begins (but does not end) in such calendar year.
Source
- 2010–present26 U.S.C. § 4982Internal Revenue Code · Excise tax on undistributed income of regulated investment companies · for purposes of this section