net revenues

(2) Net revenues For purposes of paragraph (1), the term “net revenues” means the amount estimated by the Secretary based on the excess of— (A) the taxes received in the Treasury under section 4131 (relating to tax on certain vaccines), over (B) the decrease in the tax imposed by chapter 1 resulting from the tax imposed by section 4131.

Source

26 USC § 9510(b)(2)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter A) of this section.

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