### Question
What does net revenues mean?


### Answer
**Net revenues** has the following meaning in *26 U.S.C. § 9511*:

> the amount estimated by the Secretary of the Treasury based on the excess of—



(1) the fees received in the Treasury under subchapter B of chapter 34, over



(2) the decrease in the tax imposed by chapter 1 resulting from the fees imposed by such subchapter

#### Citation:
  - *26 U.S.C. § 9511*
  - Heading: **Subtitle I-Trust Fund Code > CHAPTER 98-TRUST FUND CODE > Subchapter A-Establishment of Trust Funds**

