### Question
How is the "taxes" defined?


### Answer
The term **taxes** is defined in *26 CFR § 509.101* as follows -

> 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)**

