second tier tax
Defined in 1 place of the United States Code.
For purposes of this subchapter, the term “second tier tax” means any tax imposed by subsection (b) of section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4971, or 4975.
Source
- 1996–present26 U.S.C. § 4963Internal Revenue Code · Definitions · for purposes of this subchapter
For purposes of this subchapter, the term “second tier tax” means any tax imposed by subsection (b) of section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4971, or 4975.
Source
- 1994–199626 U.S.C. § 4963Internal Revenue Code · Definitions · for purposes of this subchapter