electronic fund transfer
(2) Electronic fund transfer The term “electronic fund transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account.
Source
26 USC § 5061(e)(2)
Scoping language
None identified, default scope is assumed to be the parent (subpart E) of this section.