required interest amount

(2) Required interest amount The term “required interest amount” means the aggregate amount of interest which will be payable over the first 4 years of the deferral period with respect to the deferred amount (determined as of the date prescribed by section 6151(a) for the payment of the tax imposed by chapter 11).


26 USC § 6324A(e)(2)

Scoping language

For purposes of this section
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