### Question
What is the definition of qualified first tier tax?


### Answer
The definition of **qualified first tier tax** is as follows in *26 U.S.C. § 4962*:

> any first tier tax imposed by subchapter A or C of this chapter, except that such term shall not include the tax imposed by section 4941(a) (relating to initial tax on self-dealing)

#### Citation:
  - *26 U.S.C. § 4962*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter D-Abatement of First and Second Tier Taxes in Certain Cases**

