deferred tax amount

(1) In general The term “deferred tax amount” means, with respect to any distribution or disposition to which subsection (a) applies, an amount equal to the sum of— (A) the aggregate increases in taxes described in paragraph (2), plus (B) the aggregate amount of interest (determined in the manner provided under paragraph (3)) on such increases in tax. Any increase in the tax imposed by this chapter for the current year under subsection (a) to the extent attributable to the amount referred to in subparagraph (B) shall be treated as interest paid under section 6601 on the due date for the current year.


26 USC § 1291(c)(1)

Scoping language

For purposes of this section
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