divisible tax

(2) Divisible tax For purposes of paragraph (1), the term “divisible tax” means— (A) any tax imposed by subtitle C; and (B) the penalty imposed by section 6672 with respect to any such tax.

Source

26 USC § 6331(i)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part II) of this section.

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