required annual payment

(B)Except as otherwise provided in this subsection, the term “required annual payment” means the lesser of— (i)100 percent of the tax shown on the return for the taxable year (or, if no return is filed, 100 percent of the tax for such year), or (ii)100 percent of the tax shown on the return of the corporation for the preceding taxable year.

Source

26 USC § 6655(d)(1)(B)


Scoping language

For purposes of this section
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