electronic fund transfer

(2)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: Default is title Scope
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