qualified first tier tax
Defined in 1 place of the United States Code.
For purposes of this section, the term “qualified first tier tax” means any first tier tax imposed by subchapter A, C, D, or G of this chapter, except that such term shall not include the tax imposed by section 4941(a) (relating to initial tax on self-dealing).
Source
- 2007–present26 U.S.C. § 4962Internal Revenue Code · Abatement of first tier taxes in certain cases · for purposes of this section
For purposes of this section, the term “qualified first tier tax” means any first tier tax imposed by subchapter A, C, or D of this chapter, except that such term shall not include the tax imposed by section 4941(a) (relating to initial tax on self-dealing).
Source
- 1997–200726 U.S.C. § 4962Internal Revenue Code · Abatement of first tier taxes in certain cases · for purposes of this section
For purposes of this section, the term “qualified first tier tax” means any first tier tax imposed by subchapter A or C of this chapter, except that such term shall not include the tax imposed by section 4941(a) (relating to initial tax on self-dealing).
Source
- 1994–199726 U.S.C. § 4962Internal Revenue Code · Abatement of first tier taxes in certain cases · for purposes of this section