First tier tax.

First tier tax. For purposes of this subpart K, the term first tier tax means any tax imposed by subsection (a) of section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4966, 4967, 4971, or 4975. A first tier tax may also be referred to as an initial tax in parts 53 and 54.
For purposes of this subpart K, the termfirst tier taxmeans any tax imposed by subsection (a) of section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4966, 4967, 4971, or 4975. A first tier tax may also be referred to as an initial tax in parts 53 and 54.

Source

26 CFR § 53.4963-1


Scoping language

None
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