deficiency

(a)For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed bythe term “deficiency” means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of—

Source

26 USC § 6211(a)


Scoping language

For purposes of this title
Is this correct? or