required interest amount
Defined in 1 place of the United States Code.
The term “required interest amount” means the aggregate amount of interest which will be payable over the first 4 years of the deferral period with respect to the deferred amount (determined as of the date prescribed by section 6151(a) for the payment of the tax imposed by chapter 11).
Source
- 1994–present26 U.S.C. § 6324AInternal Revenue Code · Special lien for estate tax deferred under section 6166 · for purposes of this section