tax,

The term tax, as used in 301.63161, 301.63163, 301.63164, 301.63165, and 301.63166 means the income tax imposed for the taxable year by chapter 1 of the Internal Revenue Code of 1954, and as used in 301.63167 means the Federal Insurance Contributions Act taxes imposed by chapter 21 of the Code (or by the corresponding provisions of the Internal Revenue Code of 1939). The term tax, as used in 301.63163 and 301.63169 shall relate to either of such taxes, whichever is appropriate.

Source

26 CFR § 301.6316-2


Scoping language

None
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