tax reserves
Defined in 1 place of the United States Code.
The term “tax reserves” means the aggregate of the items described in section 807(c) as determined for purposes of section 807.
Source
- 1994–present26 U.S.C. § 809Internal Revenue Code · Repealed. Pub. L. 108218, title II, 205(a), Apr. 10, 2004, 118 Stat. 610] · in this section