Tax.

Tax. The term tax has the meaning stated in section 36(d) of the Trading With the Enemy Act as added by the Act of August 8, 1946.

Source

26 CFR § 303.1-1

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Scoping language

General. When used in this part, the terms defined in this section shall have the meaning so assigned to them. A term not defined in this section shall have the meaning, if compatible with the context, imputed thereto under the Internal Revenue Code of 1954.

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