### Question
Can you define what taxes means?


### Answer
**Taxes** is defined as the following in *26 CFR § 509.101*:

> taxes of every kind or description, whether Federal, State, cantonal, municipal or communal.

#### Citation:
  - *26 CFR § 509.101*
  - Heading: **Title 26—Internal Revenue > PART 509—SWITZERLAND > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

