### Question
What does tax.* In addition, for purposes of collecting those taxes solely from the stapled foreign corporation, the term *tax mean?


### Answer
**Tax.* In addition, for purposes of collecting those taxes solely from the stapled foreign corporation, the term *tax** has the following meaning in *26 CFR § 301.269B-1*:

> any tax liability imposed on a domestic corporation under Title 26 of the United States Code, including additions to tax, additional amounts, penalties, and interest related to that tax liability.

#### Citation:
  - *26 CFR § 301.269B-1*
  - Heading: **PART 301—PROCEDURE AND ADMINISTRATION**

