(3) Definitions and special rule (A) Liquidity shortfall; quarter For purposes of this subsection, the terms “liquidity shortfall” and “quarter” have the respective meanings given such terms by section 430(j) or 433(f), whichever is applicable. (B) Special rule 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.
26 USC § 4971(f)(3)
None identified. Default scope is assumed to be the entire title.