liquidity shortfall

(A)For purposes of this subsection, the terms “liquidity shortfall” and “quarter” have the respective meanings given such terms byor 433(f), whichever is applicable. (B)If the tax imposed by paragraph (2) is paid with respect to any liquidity shortfall for any quarter, no further tax shall be imposed by this subsection on such shortfall for such quarter.

Source

26 USC § 4971(f)(3)(A)


Scoping language

None: Default is title Scope
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