### Question
How does the law define tax?


### Answer
Under *26 U.S.C. § 6655*, **tax** is defined as:

> the excess of—



(A) the sum of—



(i) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever applies,



(ii) the tax imposed by section 55, plus



(iii) the tax imposed by section 887, over


  


(B) the credits against tax provided by part IV of subchapter A of chapter 1

#### Citation:
  - *26 U.S.C. § 6655*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter A-Additions to the Tax and Additional Amounts > PART I-GENERAL PROVISIONS**

