### Question
Can you define what partial tax means?


### Answer
**Partial tax** is defined as the following in *26 U.S.C. § 667*:

> the partial tax imposed by subsection (a)(2) determined under this subsection without regard to this paragraph

#### Citation:
  - *26 U.S.C. § 667*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter J-Estates, Trusts, Beneficiaries, and Decedents > PART I-ESTATES, TRUSTS, AND BENEFICIARIES > Subpart D-Treatment of Excess Distributions by Trusts**

